The Value Added Tax Regulations 1995 No. 2518

PART XXI U.K. REPAYMENTS TO [F1 TRADERS OUTSIDE THE UNITED KINGDOM]

Textual Amendments

F1 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.

Modifications etc. (not altering text)

C1 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.

C2 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 ... U.K.

194.  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 [F3 made in respect of a prescribed accounting period].

Textual Amendments

F2 Words in reg. 194 heading omitted (1.1.2010) by virtue of The Value Added Tax (Amendment) (No. 5) Regulations 2009 (S.I. 2009/3241), regs. 1, 17 (with reg. 18)

F3 Words in reg. 194 inserted (1.1.2010) by The Value Added Tax (Amendment) (No. 5) Regulations 2009 (S.I. 2009/3241), regs. 1, 16(1) (with reg. 18)

Commencement Information

I1 Reg. 194 in force at 20.10.1995, see reg. 1