[F1Repayments to the CommissionersU.K.
[F243D.] The claimant shall, without prior demand, make any repayment to the Commissioners that he is required to make by virtue of [F3regulation 43C(d) and (e)] above within 14 days of the expiration of the period of 90 days referred to in [F4regulation 43C(a)] above.]
Textual Amendments
F1Pt. 5A inserted (11.2.1998) by The Value Added Tax (Amendment) Regulations 1998 (S.I. 1998/59), regs. 1, 2
F2Regs. 37A-37H renumbered as regs. 43A-43H (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 3
F3Words in reg. 43D substituted (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 6(a)
F4Words in reg. 43D substituted (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 6(b)