Regulation 5 Amendment of the Value Added Tax Regulations 1995

At the start of paragraph (1) of regulation 166 (bad debt relief: the making of a claim to the Commissioners) insert “Subject to regulation 166AA, and”.

After regulation 166 insert—

“The making of a claim to the Commissioners: special accounting schemes

166AA.

(1)

This regulation applies where the VAT on the relevant supply was accounted for on a relevant non-UK return or a relevant special scheme return.

(2)

Where this regulation applies, the claimant must make the claim by—

(a)

amending, in accordance with Article 61 of the Implementing Regulation^f1, that relevant non-UK return or relevant special scheme return; or

(b)

(where the period during which a person is entitled to make such an amendment has expired) notifying the Commissioners of the claim in writing in the English language.”.