Regulation 35 Correction of errorsC1C2I1
United Kingdom
Where a taxable person has made an error—
(a)
in accounting for VAT, or
(b)
in any return made by him,
then, unless he corrects that error in accordance with regulation 34, he shall correct it in such manner and within such time as the Commissioners may require.
Annotations
Modifications
- C1
Pt. 5 applied (31.12.2020) by The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1546), regs. 1, 34 (with reg. 33); S.I. 2020/1641, reg. 2, Sch.
- C2
Pt. 5 applied (31.12.2020) by The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1546), regs. 1, 16 (with reg. 15); S.I. 2020/1641, reg. 2, Sch.
Commencement
- I1
Reg. 35 in force at 20.10.1995, see reg. 1