# The Value Added Tax (Amendment) (No.3) Regulations 2014, Regulation 5: Amendment of the Value Added Tax Regulations 1995


(1) 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”.
(2) 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, 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.”.

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Source: https://www.legislation.gov.uk/uksi/2014/2430/regulation/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no3-regulations-2014/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.