173Q  [Omitted (as part of the omission of Pt. 20) by SI 2019/59, reg. 71, subject to savings.]

History

Reg. 173Q omitted (as part of the omission of Pt. 20) by SI 2019/59, reg. 71, with effect from “IP completion day” (31 December 2020, as defined by EUWAA 2020, s. 39(1)) (SI 2020/1641, reg. 2 and Sch.), subject to savings and transitional provision in SI 2020/1495, Pt. 3. Former reg. 173Q read as follows:

173Q(1)  “The Commissioners must notify a claimant whether they are satisfied that the claimant is entitled to repayment of VAT claimed under this Part before the expiry of the relevant period applicable to the VAT in question.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.