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

Effective date

Legislation/Regulatory – Dir. 86/560 art. 5(1)

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

National law

Legislation/Regulatory – Dir. 86/560 art. 5(2)

Refunds

Arrangements

Legislation/Regulatory – Dir. 86/560 art. 3

Conditions

Legislation/Regulatory – Dir. 86/560 art. 2(2), 3(2)

Eligibility

Legislation/Regulatory – Dir. 86/560 art. 4

Generally

Legislation/Regulatory – Dir. 86/560 art. 2

Member states, additional conditions

Legislation/Regulatory – Dir. 86/560 art. 4(2)

Supplies of goods or services applicable

Legislation/Regulatory – SI 1995/2518 reg. 189

Taxable persons not established in the territory of the Community, meaning

Legislation/Regulatory – Dir. 86/560 art. 1(1)

Territory of the Community, meaning

Legislation/Regulatory – Dir. 86/560 art. 1(2)

VAT representatives

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