The Value Added Tax Regulations 1995 No. 2518

PART XXIII U.K. REFUNDS TO “DO-IT-YOURSELF” BUILDERS

F1 201A.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F1 Reg. 201A omitted (5.12.2023) by virtue of The Value Added Tax (Refunds to “Do-It-Yourself” Builders) (Amendment of Method and Time for Making Claims) Regulations 2023 (S.I. 2023/1201), regs. 1(1), 2(5) (with reg. 1(2))