Paragraph 9

United Kingdom

F1(1)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(2)

Claims for refunds of VAT shall not be made in accordance with section 36 of this Act in relation to—

(a)

any supply made before 1st April 1989; or

(b)

any supply as respects which a claim is or has been made under section 22 of the 1983 Act.

Annotations

F1: Sch. 13 para. 9(1) repealed (19.3.1997 with effect as mentioned in s. 39 of the amending Act) by 1997 c. 16, ss. 39, 113, Sch. 18 Pt. IV(3), Note
F2: Sch. 13 para. 9(2) substituted (retrospectively) by 1995 c. 4, s. 33(4)