# The Value Added Tax Regulations 1995, Regulation 43H: Reimbursement arrangements made before 11th February 1998


Reimbursement arrangements made by a claimant before 11th February 1998 shall not be disregarded for the purposes of section 80(3) of the Act if, not later than 11th March 1998—
(a) he includes in those arrangements (if they are not already included) the provisions described in regulation 43C above; and
(b) gives the undertakings described in regulation 43G above.

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