[F1PART VAU.K.REIMBURSEMENT ARRANGEMENTS

Textual Amendments

Interpretation of Part VAU.K.

[F243A.]  In this Part—

[F3“claim” means—

(a)

a claim made under section 80 of the Act for credit of an amount accounted for to the Commissioners or assessed by them as output tax which was not output tax due to them; F4...

(b)

F4...

and “claimed” and “claimant” are to be construed accordingly;.]

“reimbursement arrangements” means any arrangements (whether made before, on or after 30th January 1998) for the purposes of a claim which—

(a)

are made by a claimant for the purpose of securing that he is not unjustly enriched by the [F5repayment] [F5crediting] of any amount in pursuance of the claim; and

(b)

provide for the reimbursement of persons (consumers) who have, for practical purposes, borne the whole or any part of the [F6cost of the original payment of that amount to the Commissioners] [F6original amount brought into account as output tax that was not output tax due];

“relevant amount” means that part (which may be the whole) of the amount of a claim which the claimant has reimbursed or intends to reimburse to consumers.]

Textual Amendments

F2Regs. 37A-37H renumbered as regs. 43A-43H (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 3

F5Word in reg. 43A substituted (1.9.2005 in relation to claims made under 1994 c. 23, s. 80 on or after that date) by The Value Added Tax (Amendment) (No. 2) Regulations 2005 (S.I. 2005/2231), regs. 1(2), 3(b)(i)

F6Words in reg. 43A substituted (1.9.2005 in relation to claims made under 1994 c. 23, s. 80 on or after that date) by The Value Added Tax (Amendment) (No. 2) Regulations 2005 (S.I. 2005/2231), regs. 1(2), 3(b)(ii)

Modifications etc. (not altering text)

C1Reg. 43A modified (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by 1994 c. 23, Sch. 9ZF para. 15 (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))