Extent Information
E1Sch. 13 para. 23 extends to the Isle of Man.
9(1)Claims for refunds of VAT relating to supplies made before 27th July 1990 may continue to be made in accordance with section 22 of the 1983 Act notwithstanding the repeal of that section by the M1Finance Act 1990.
[F1(2)Claims for refunds of VAT shall not be made in accordance with section 36 of this Act in relation to—
(a)any supply made before 1st April 1989; or
(b)any supply as respects which a claim is or has been made under section 22 of the 1983 Act.]
Textual Amendments
F1Sch. 13 para. 9(2) substituted (retrospectively) by 1995 c. 4, s. 33(4)
Marginal Citations
9(1)Claims for refunds of VAT relating to supplies made before 27th July 1990 may continue to be made in accordance with section 22 of the 1983 Act notwithstanding the repeal of that section by the M2Finance Act 1990.
(2)Claims for refunds of VAT relating to supplies made after 31st March 1989 and before the commencement of this Act may be made in accordance with section 36 of this Act but—
(a)a claim shall not be made under section 36 in relation to any supply as respects which a claim is made under section of the 1983 Act, and
(b)in relation to supplies made before 1st April 1992 subsection (1)(c) of that section shall have effect with the substitution of “one year” for “ 6 months ”.
Marginal Citations