Section 33C(4)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
A claim under subsection (3) above in respect of a supply or importation must be made before the end of the period of 4 years beginning with the day on which the supply is made or the importation takes place.
← 3 · All articles · 5 →
Source: legislation.gov.uk · retrieved 2026-07-28