Regulation 21 General amendments

For regulation 201A (refunds to “do-it-yourself” builders: relevant form) substitute—

“201A.

The relevant form for the purposes of a claim is—

(a)

form VAT 431NB where the claim relates to works described in section 35(1A)(a) or (b) of the Act^f1; and

(b)

form VAT 431C where the claim relates to works described in section 35(1A)(c) of the Act.”.