Section 35(2)

The Commissioners shall not be required to entertain a claim for a refund of VAT under this section unless the claim— as may be specified by regulations or by the Commissioners in accordance with regulations. is made within such time and in such form and manner, and contains such information, and is accompanied by such documents, whether by way of evidence or otherwise,

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