# The Value Added Tax (Amendment) (No. 3) Regulations 2010, Regulation 6: Repayments to Community traders


In regulation 173P (the day by which a claim under this Part must be made)—
(a) at the beginning of paragraph (1) insert “Subject to paragraph (1A),”; and
(b) after paragraph (1) insert—
“(1A) A repayment application in respect of a repayment period falling within the repayment year commencing on 1st January 2009 must be submitted in accordance with regulation 173I(c) before 1st April 2011.”.

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Source: https://www.legislation.gov.uk/uksi/2010/2940/regulation/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2010/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.