# The Value Added Tax (Amendment) Regulations 1997, Regulation 4


In regulation 29—
(a) in paragraph (1) for the words “Subject to paragraph (2) below” there shall be substituted the words “Subject to paragraphs (1A) and (2) below”; and
(b) after paragraph (1) there shall be inserted the following—
“(1A) The Commissioners shall not allow or direct a person to make any claim for deduction of input tax in terms such that the deduction would fall to be claimed more than 3 years after the date by which the return for the prescribed accounting period in which the VAT became chargeable is required to be made.”.

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Source: https://www.legislation.gov.uk/uksi/1997/1086/regulation/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-1997/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.