Paragraph 5

The following section shall be substituted for section 21 (refund of taxto person constructing dwelling) of the Value Added Tax Act 1983—

“ Refund of tax to persons constructing certain buildings.

21

(1)

Subject to subsection (2) below, where tax is chargeable on the supply ofgoods to, or the importation of goods by, a person constructing a buildinglawfully and otherwise than in the course or furtherance of any business,and—

(a)

the goods are incorporated in the building or its site; and

(b)

the supply of the goods would have been zero-rated by virtue of item 3 ofGroup 8 of Schedule 5 to this Act if they had been supplied by a suppliermaking to the same person supplies within item 2 of that Group of servicesincluding their use or installation, and any required certificate had beengiven,

the Commissioners shall, on a claim made in that behalf, refund to theperson the amount of the tax so chargeable.

(2)

The Commissioners shall not be required to entertain a claim for a refundof tax under this section unless the claim—

(a)

is made within such time and in such form and manner;

(b)

contains such information; and

(c)

is accompanied by such documents, whether by way of evidence or otherwise,

as the Commissioners may by regulations prescribe.”