# Value Added Tax Act 1994, Paragraph 9

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

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/13/paragraph/9 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-13/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.