Regulation 43D Repayments to the CommissionersNotifications and repayments to the CommissionersF1F2F3
The claimant shall, without prior demand, make any repayment to the Commissioners that he is required to make by virtue of F4regulation 43C(d) and (e) above within 14 days of the expiration of the period of 90 days referred to in F5regulation 43C(a) above.
The claimant shall give any notification to the Commissioners that he is required to give by virtue of regulation 43C(d) above and, without any prior demand, make any repayment to the Commissioners that he is required to make by virtue of regulation 43C(da) and (e) above within 14 days of the expiration of the 90 days referred to in regulation 43C(a) above.
Annotations
Textual amendments
- F1
Pt. 5A inserted (11.2.1998) by The Value Added Tax (Amendment) Regulations 1998 (S.I. 1998/59), regs. 1, 2
- F2
Reg. 43D 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), 6
- F3
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
- F4
Words in reg. 43D substituted (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 6(a)
- F5
Words in reg. 43D substituted (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 6(b)