# The Value Added Tax (Repayment Supplement) Regulations 1988, Regulation 4


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 —
(a) the raising and answering of any reasonable inquiry relating to the requisite return or claim;
(b) the correction by the Commissioners of any errors or omissions in that requisite return or claim;
(c) in any case to which section 20(1)(a) of the Finance Act 1985 applies, the following matters, namely —
(i) any such continuing failure to submit returns as is referred to in section 14(7) of the principal Act;
(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).

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Source: https://www.legislation.gov.uk/uksi/1988/1343/regulation/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-repayment-supplement-regulations-1988/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.