# The Value Added Tax (Amendment) (No. 5) Regulations 2009, Regulation 14: Repayments to European Union traders


In regulation 181 (treatment of claim), after “Schedule 11 to the Act” insert “made in respect of a prescribed accounting period comprising the repayment period of the claim”.

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Source: https://www.legislation.gov.uk/uksi/2009/3241/regulation/14 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2009/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.