Repayments to Community traders
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
Deduction of bank charges
Legislation/Regulatory –
SI 1995/2518 reg. 180
Further information or document requests
Extensions of relevant period
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
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