# The Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1988, Regulation 6


In regulation 8,
(a) for paragraph (1), there shall be substituted the following:
“(1) A claim shall be made not later than six months after the end of the calendar year in which the tax claimed was charged and shall be in respect of tax charged on supplies or on importations made during a period of not less than three months and not more than one calendar year:
provided that a claim may be in respect of tax charged on supplies or on importations made during a period of less than three months where that period represents the final part of a calendar year.”.
(b) in paragraph (3), after the words“tax charged on supplies” there shall be inserted the words“or on importations”.

---
Source: https://www.legislation.gov.uk/uksi/1988/2217/regulation/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-repayment-to-community-traders-amendment-regulations-1988/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.