The Value Added Tax Regulations 1995

[F1 Increases or decreases in consideration occurring more than 3 years after the end of the affected tax period U.K.

222.— (1) A claim or other notice made under paragraph 16K(2)(b) of Schedule 3B or paragraph 31(2)(b) of Schedule 3BA to the Act must be made in writing in the English language.

(2) A person making a payment–

(a) under paragraph 16K(3) of Schedule 3B to the Act in a case falling within paragraph 16K(2)(b) of that Schedule; or

(b) under paragraph 31(3) of Schedule 3BA to the Act in a case falling within paragraph 31(2)(b) of that Schedule,

must do so no later than twenty days after the end of the tax period in which the increase in consideration is accounted for in the person’s business accounts.]

Textual Amendments

F1 Pt. 27 inserted (1.1.2015) by The Value Added Tax (Amendment) (No.3) Regulations 2014 (S.I. 2014/2430), regs. 1(3), 11