Part XX REPAYMENTS TO COMMUNITY TRADERSF1

United Kingdom

1. 173Interpretation of Part XX
2. 173ARepayments of VAT
3. 173BRegulation 173B
4. 173CRegulation 173C
5. 173DRegulation 173D
6. 173EPersons to whom this Part applies
7. 173FTime when VAT is incurred
8. 173GRepayment period
9. 173HMinimum total claim for a repayment period
10. 173IRequirements for a claim for repayment of VAT
11. 173JRegulation 173J
12. 173KRegulation 173K
13. 173LContents of a repayment application
14. 173MRegulation 173M
15. 173NRegulation 173N
16. 173ORegulation 173O
17. 173PDay by which a claim under this Part must be made
18. 173QNotification of entitlement to repayment
19. 173RRequests for further information or a document
20. 173SRelevant period applicable to any VAT for which repayment is claimed
21. 173TExtension of the relevant period by virtue of the making of a request for information or a document
22. 173UExtension of the relevant period where more than one request for information or a document is made in relation to the same VAT
23. 173VTime when a repayment of VAT must be made
24. 173WInterest on late payments
25. 173XRegulation 173X
26. 174...
27. 175...
28. 176...
29. 177...
30. 178...
31. 179...
32. 180Deduction of bank charges
33. 181Treatment of claim ...
34. 182Treatment of claim ...
35. 183... Incorrect claims
36. 184Regulation 184