Applicable persons

Legislation/Regulatory – SI 1995/2518 reg. 173E

Claims

Incorrect

Legislation/Regulatory – SI 1995/2518 reg. 184

Requirements

Legislation/Regulatory – SI 1995/2518 reg. 173I

Time limits

Legislation/Regulatory – SI 1995/2518 reg. 173P

Treatment

Legislation/Regulatory – SI 1995/2518 reg. 181

Contents of application

Legislation/Regulatory – SI 1995/2518 reg. 173L-173O

Deduction of bank charges

Legislation/Regulatory – SI 1995/2518 reg. 180

Further information or document requests

Extensions of relevant period

Legislation/Regulatory – SI 1995/2518 reg. 173T, 173U

Generally

Legislation/Regulatory – SI 1995/2518 reg. 173R

Interest on late payments

Legislation/Regulatory – SI 1995/2518 reg. 173W

Interpretation

Legislation/Regulatory – SI 1995/2518 reg. 173

Relevant period applicable to any VAT claimed

Extensions

Legislation/Regulatory – SI 1995/2518 reg. 173T, 173U

Generally

Legislation/Regulatory – SI 1995/2518 reg. 173S

Repayment period

Generally

Legislation/Regulatory – SI 1995/2518 reg. 173G

Minimum total claim

Legislation/Regulatory – SI 1995/2518 reg. 173H

Repayments of VAT

Claim requirements

Legislation/Regulatory – SI 1995/2518 reg. 173I

Entitlement notification

Legislation/Regulatory – SI 1995/2518 reg. 173Q

Generally

Legislation/Regulatory – SI 1995/2518 reg. 173A

Time limit

Legislation/Regulatory – SI 1995/2518 reg. 173V

Time VAT incurred

Legislation/Regulatory – SI 1995/2518 reg. 173F