SCHEDULES
E1 SCHEDULE 13 Transitional provisions and savings
Annotations:
Extent Information
Group 4A Fuel and power for domestic or charity use
Bad debt relief
9
F11
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F22
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.
Sch. 13 para. 23 extends to the Isle of Man.