# The Value Added Tax (Amendment) (No. 2) Regulations 2005, Regulation 2: Credit for, or repayment of, overstated or overpaid VAT


For the heading to regulation 37 substitute “Claims for credit for, or repayment of, overstated or overpaid VAT”.

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Source: https://www.legislation.gov.uk/uksi/2005/2231/regulation/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2005/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.