The Value Added Tax Regulations 1995

[F1 Records U.K.

[F2 43E.]   The claimant shall keep records of the following matters—

(a) the names and addresses of those consumers whom he has reimbursed or whom he intends to reimburse;

(b) the total amount reimbursed to each such consumer;

(c) the amount of interest included in each total amount reimbursed to each consumer;

(d) the date that each reimbursement is made.]

Textual Amendments

F1 Pt. 5A inserted (11.2.1998) by The Value Added Tax (Amendment) Regulations 1998 (S.I. 1998/59), regs. 1, 2

F2 Regs. 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