# The Value Added Tax Regulations 1995, Regulation 43D: Repayments to the CommissionersNotifications and repayments to the Commissioners


The claimant shall, without prior demand, make any repayment to the Commissioners that he is required to make by virtue of regulation 43C(d) and (e) above within 14 days of the expiration of the period of 90 days referred to in regulation 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.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/37D (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-37D
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.