Regulation 193 Deduction of bank chargesI1
United Kingdom
Where any repayment is to be made to a claimant in the country in which he is established, the Commissioners may reduce the amount of the repayment by the amount of any bank charges or costs incurred as a result thereof.
Annotations
Commencement
- I1
Reg. 193 in force at 20.10.1995, see reg. 1
Notes on Part XXI
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))