{
  "url": "https://openlegislation.uk/value-added-tax-repayment-supplement-regulations-1988/regulation-4",
  "json_url": "https://openlegislation.uk/value-added-tax-repayment-supplement-regulations-1988/regulation-4.json",
  "legislation": "uksi/1988/1343",
  "legislation_title": "The Value Added Tax (Repayment Supplement) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/value-added-tax-repayment-supplement-regulations-1988",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": null,
  "text": "In computing the period of thirty days referred to in section 20(2)(b) of the Finance Act 1985, periods referable to the following matters shall be left out of account —\n(a) the raising and answering of any reasonable inquiry relating to the requisite return or claim;\n(b) the correction by the Commissioners of any errors or omissions in that requisite return or claim;\n(c) in any case to which section 20(1)(a) of the Finance Act 1985 applies, the following matters, namely —\n(i) any such continuing failure to submit returns as is referred to in section 14(7) of the principal Act;\n(ii) compliance with any such condition as is referred to in paragraph 5(1) of Schedule 7 to the principal Act (production of documents or giving of security as a condition of payment).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1985 c. 54; a new section 20(2)(b) was substituted by section 20 of the Finance Act 1988."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1985 c. 54; a new section 20(1)(a) was substituted by section 20 of the Finance Act 1988."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1343/regulation/4",
    "retrieved_at": "2026-10-29T16:01:35.314899+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."
}