Treatment of claim F1...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 [F2made in respect of a prescribed accounting period].
Textual Amendments
F1Words 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)
F2Words 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
I1Reg. 194 in force at 20.10.1995, see reg. 1