OpenLegislation

Part XXI REPAYMENTS TO TRADERS OUTSIDE THE UNITED KINGDOMC1C2F1

United Kingdom

  1. 185Interpretation of Part XXI
  2. 186Repayments of VAT
  3. 187VAT representatives
  4. 188Persons to whom this Part applies
  5. 189Supplies and importations to which this Part applies
  6. 190VAT which will not be repaid
  7. 191Method of claiming
  8. 192Time within which a claim must be made
  9. 193Deduction of bank charges
  10. 194Treatment of claim ...
  11. 195Treatment of claim ...
  12. 196False, altered or incorrect claims
  13. 197False, altered or incorrect claims

Annotations

Textual amendments

F1

Words in Pt. 21 heading substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 72; S.I. 2020/1641, reg. 2, Sch.

Modifications

C1

Pt. 21 applied (31.12.2020) by The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1495), regs. 1(2), 12; S.I. 2020/1641, reg. 2, Sch.

C2

Pt. 21 modified (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by 1994 c. 23, Sch. 9ZE para. 41 (as inserted by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7))