{
  "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-37C",
  "json_url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-37C.json",
  "legislation": "uksi/1995/2518",
  "legislation_title": "The Value Added Tax Regulations 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-regulations-1995",
  "path": "regulation/37C",
  "kind": "regulation",
  "number": "43C",
  "heading": "Reimbursement arrangements—provisions to be included",
  "text": "The provisions referred to in regulation 43B(a) above are that—\n(a) reimbursement for which the arrangements provide will be completed by no later than 90 days after the repayment crediting of the amount to which it relates;\n(b) no deduction will be made from the relevant amount by way of fee or charge (howsoever expressed or effected);\n(c) reimbursement will be made only in cash or by cheque;\n(d) any part of the relevant amount that is not reimbursed by the time mentioned in paragraph (a) above will be repaid by the claimant to the Commissioners;\n(d) any part of the relevant amount credited to the claimant that is not reimbursed by the time mentioned in paragraph (a) above will be notified by the claimant to the Commissioners;\n(da) any part of the relevant amount paid (or repaid) to the claimant that is not reimbursed by the time mentioned in paragraph (a) above will be repaid by the claimant to the Commissioners;\n(e) any interest paid by the Commissioners on any relevant amount repaid paid (or repaid) by them will also be treated by the claimant in the same way as the relevant amount falls to be treated under paragraphs (a) and (b) above; and\n(f) the records described in regulation 43E below will be kept by the claimant and produced by him to the Commissioners, or to an officer of theirs in accordance with regulation 43F below.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 5A inserted (11.2.1998) by The Value Added Tax (Amendment) Regulations 1998 (S.I. 1998/59), regs. 1, 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Regs. 37A-37H renumbered as regs. 43A-43H (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 3"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 43C substituted (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 5(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 43C(a) substituted (1.9.2005 in relation to claims made under 1994 c. 23, s. 80 on or after that date) by The Value Added Tax (Amendment) (No. 2) Regulations 2005 (S.I. 2005/2231), regs. 1(2), 5(a)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Reg. 43C(d)(da) substituted for reg. 43C(d) (1.9.2005 in relation to claims made under 1994 c. 23, s. 80 on or after that date) by The Value Added Tax (Amendment) (No. 2) Regulations 2005 (S.I. 2005/2231), regs. 1(2), 5(b)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in reg. 43C(e) substituted (1.9.2005 in relation to claims made under 1994 c. 23, s. 80 on or after that date) by The Value Added Tax (Amendment) (No. 2) Regulations 2005 (S.I. 2005/2231), regs. 1(2), 5(c)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in reg. 43C(f) substituted (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 5(b)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in reg. 43C(f) substituted (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 5(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/37C",
    "retrieved_at": "2026-10-29T13:01:01.982800+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}