Regulation 149 Refunds in relation to new means of transportI1
United Kingdom
A claimant shall make his claim in writing no earlier than one month and no later than 14 days prior to making the supply of the new means of transport by virtue of which the claim arises.
Annotations
Commencement
- I1
Reg. 149 in force at 20.10.1995, see reg. 1
Notes on Part XVII
Textual amendments
- F1
Pt. 17 heading substituted (15.4.2013) by The Value Added Tax (Amendment) Regulations 2013 (S.I. 2013/701), regs. 2, 5