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

History

Reg. 173V 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. 173V read as follows:

173V(1)  “VAT to which a claimant is entitled to repayment under this Part must be paid by the Commissioners within 10 business days of the expiry of the relevant period in relation to that VAT.

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