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

History

Reg. 173S 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. 173S read as follows:

173S  “The relevant period applicable to any VAT for which repayment is claimed in this Part is the period which–

(a)commences on the day when the Commissioners receive the repayment application in respect of the VAT claimed, and

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