Regulation 43E RecordsF1F2
The claimant shall keep records of the following matters—
(a)
the names and addresses of those consumers whom he has reimbursed or whom he intends to reimburse;
(b)
the total amount reimbursed to each such consumer;
(c)
the amount of interest included in each total amount reimbursed to each consumer;
(d)
the date that each reimbursement is made.
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
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