Applicable persons

Legislation/Regulatory – SI 1995/2518 reg. 188

Applicable supplies

Legislation/Regulatory – SI 1995/2518 reg. 189

Claims

False/altered or incorrect

Legislation/Regulatory – SI 1995/2518 reg. 196, 197

Time limits

Legislation/Regulatory – SI 1995/2518 reg. 192

Treatment

Legislation/Regulatory – SI 1995/2518 reg. 194

Credit for input tax

Legislation/Regulatory – SI 1995/2518 reg. 195

Deduction of bank charges

Legislation/Regulatory – SI 1995/2518 reg. 193

Disentitlement

Legislation/Regulatory – Dir. 86/560 art. 4(3) ; SI 1995/2518 reg. 190

Entitlement

Legislation/Regulatory – Dir. 86/560 art. 4(1) ; SI 1995/2518 reg. 186

Importations applicable

Legislation/Regulatory – SI 1995/2518 reg. 189

Interpretation

Legislation/Regulatory – SI 1995/2518 reg. 185

Method of claiming

Legislation/Regulatory – SI 1995/2518 reg. 191

Supplies of goods or services applicable

Legislation/Regulatory – SI 1995/2518 reg. 189

VAT representatives

Legislation/Regulatory – Dir. 86/560 art. 2(3) ; SI 1995/2518 reg. 187