C2C1PART XXIREPAYMENTS TO F3TRADERS OUTSIDE THE UNITED KINGDOM
Annotations:
Amendments (Textual)
Modifications etc. (not altering text)
C2
Pt. 21 applied (31.12.2020) by The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1495), regs. 1(2), 12; S.I. 2020/1641, reg. 2, Sch.
C1
Pt. 21 modified (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by 1994 c. 23, Sch. 9ZE para. 41 (as inserted by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7))
Treatment of claim F2...I1194
For the purposes of section 73 of the Act any claim made under this Part shall be treated as a return required under paragraph 2 of Schedule 11 to the Act F1made in respect of a prescribed accounting period.
Words in Pt. 21 heading substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 72; S.I. 2020/1641, reg. 2, Sch.