LON (89/952)

No. 4472

Decision given 12 December 1989.

Repayment supplement – Whether appellant entitled to repayment supplement – Whether commissioners failed to pay the VAT reclaimed within 30 days (Finance Act 1985, sec. 20(1) and (3); Value Added Tax (Repayment Supplement) Regulations 1988).

  The issue was whether the appellant was entitled to a repayment supplement because the commissioners failed to pay the VAT claimed in its return for the three-month period ending 30 September 1988 within 30 days from 1 November.

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