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Schedule 9ZF, Part 3, Part 27, paragraph 221

VATA 1994
Value Added Tax Act 1994 · United Kingdom

A person making a claim under paragraph 31(1) of Schedule 9ZD, or paragraph 25(1) of Schedule 9ZE, to the Act must provide to the Commissioners at the time of making the claim a statement in writing in English explaining how the claim is calculated. A person making a claim under any other provision of paragraph 31 of Schedule 9ZD, or paragraph 25 of Schedule 9ZE to the Act must— make that claim to the Commissioners, and provide to the Commissioners at the time of making the claim a statement in writing in English explaining how the claim is calculated.

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Source: legislation.gov.uk · retrieved 2026-07-28