# The Value Added Tax Regulations 1995, Regulation 193: Deduction of bank charges

Extent: E+W+S+N.I.

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.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/193 (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-193
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.