# The Value Added Tax (Repayments to Third Country Traders) Regulations 1987, Regulation 10: Treatment of claim and repayment claimed


For the purposes of paragraph 4 of Schedule 7 to the Act (provisions as to tax assessments) any claim made under these Regulations shall be treated as a return required under paragraph 2 of Schedule 7 to the Act.

---
Source: https://www.legislation.gov.uk/uksi/1987/2015/regulation/10 (the official version)
Page: https://openlegislation.uk/value-added-tax-repayments-to-third-country-traders-regulations-1987/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.