# Finance Act 1989, Paragraph 5

Extent: E+W+S+N.I.

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.”

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Source: https://www.legislation.gov.uk/ukpga/1989/26/schedule/3/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-1989/schedule-3/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.