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Finance Act 1989

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24Recovery of overpaid VAT

(1)Where a person has paid an amount to the Commissioners by way of value added tax which was not tax due to them, they shall be liable to repay the amount to him.

(2)The Commissioners shall only be liable to repay an amount under this section on a claim being made for the purpose.

(3)It shall be a defence, in relation to a claim under this section, that repayment of an amount would unjustly enrich the claimant.

(4)No amount may be claimed under this section after the expiry of 6 years from the date on which it was paid, except where subsection (5) below applies.

(5)Where an amount has been paid to the Commissioners by reason of a mistake, a claim for the repayment of the amount under this section may be made at any time before the expiry of 6 years from the date on which the claimant discovered the mistake or could with reasonable diligence have discovered it.

(6)A claim under this section shall be made in such form and manner and shall be supported by such documentary evidence as the Commissioners prescribe by regulations; and regulations under this subsection may make different provision for different cases.

(7)Except as provided by this section, the Commissioners shall not be liable to repay an amount paid to them by way of value added tax by virtue of the fact that it was not tax due to them.

(8)The preceding provisions of this section apply to an amount paid before, as well as to an amount paid after, the day on which this section comes into force, except where the Commissioners have received a claim for repayment of the amount before that day.

(9)The following paragraph shall be inserted at the end of section 40(1) of the [1983 c. 55.] Value Added Tax Act 1983 (appeals)—

(s)a claim for the repayment of an amount under section 24 of the Finance Act 1989 (recovery of overpaid tax).

(10)This section shall come into force on such day as the Treasury may by order made by statutory instrument appoint.

(11)Section 45 of the Value Added Tax Act 1983 (orders) shall not apply to subsection (10) above.

25Administration etc.

(1)Schedule 7 to the Value Added Tax Act 1983 (administration, collection and enforcement) shall be amended as follows.

(2)In paragraph 2 (accounting for and payment of tax) for paragraphs (b) and (c) of sub-paragraph (4) there shall be substituted—

(b)with respect to the making of entries in accounts for the purpose of making adjustments, whether for the correction of errors or otherwise; and

(c)for the making of financial adjustments in connection with the making of entries in accounts for the purpose mentioned in paragraph (b) above.

(3)In paragraph 7(1) (power to require the keeping of records) after the word “may” there shall be inserted the words “by regulations”.

(4)After paragraph 7(1) there shall be inserted—

(1A)Regulations under sub-paragraph (1) above may make different provision for different cases and may be framed by reference to such records as may be specified in any notice published by the Commissioners in pursuance of the regulations and not withdrawn by a further notice.

(5)This section shall come into force on such day as the Treasury may by order made by statutory instrument appoint.

(6)Section 45 of the Value Added Tax Act 1983 (orders) shall not apply to subsection (5) above.

26Input tax on self-supplies

At the end of subsection (3) of section 15 of the [1983 c. 55.] Value Added Tax Act 1983 (input tax allowable under section 14) there shall be added—

(d)preventing input tax on a supply which, under or by virtue of any provision of this Act, a person makes to himself from being allowable as attributable to that supply.

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