# The Value Added Tax Regulations 1995, Regulation 194: Treatment of claim ...

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

For the purposes of section 73 of the Act any claim made under this Part shall be treated as a return required under paragraph 2 of Schedule 11 to the Act made in respect of a prescribed accounting period.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/194 (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-194
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.