200. In this Part—
“claim” means a claim for refund of VAT made pursuant to section 35 of [F1, or paragraph 18A of Schedule 9ZA to,] the Act, and “claimant” shall be construed accordingly;
“relevant building” means a building in respect of which a claimant makes a claim.
Textual Amendments
F1Words in reg. 200 inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 89 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Commencement Information
I1Reg. 200 in force at 20.10.1995, see reg. 1