# The Value Added Tax (Amendment) (No. 2) Regulations 2012, 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; and
(b) form VAT 431C where the claim relates to works described in section 35(1A)(c) of the Act.”.

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Source: https://www.legislation.gov.uk/uksi/2012/1899/regulation/21 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2012/regulation-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.