http://www.legislation.gov.uk/ukpga/2008/9/section/121Finance Act 2008An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2026-04-20Expert Participation2026-04-01 Finance Act 2008Blanket amendmentThe Treaty of Lisbon (Changes in Terminology) Order 2011art. 3 4art. 3(2)art. 3(3) 4(2) 6(4)(5)art. 2Finance Act 2008Sch. 41 para. 6(1A)Finance Act 2015Sch. 20 para. 10(2)s. 120(2)Finance Act 2008Sch. 41 para. 6A(A1)(1)Finance Act 2015Sch. 20 para. 11(2)s. 120(2) Part 7 Chapter 21211The requirement in section 80(4) of VATA 1994 that a claim under that section be made within 3 years of the relevant date does not apply to a claim in respect of an amount brought into account, or paid, for a prescribed accounting period ending before 4 December 1996 if the claim is made before 1 April 2009.2The requirement in section 25(6) of VATA 1994 that a claim for deduction of input tax be made at such time as may be determined by or under regulations does not apply to a claim for deduction of input tax that became chargeable, and in respect of which the claimant held the required evidence, in a prescribed accounting period ending before 1 May 1997 if the claim is made before 1 April 2009.3In this section—“input tax” and “prescribed accounting period” have the same meaning as in VATA 1994 (see section 96 of that Act), and“the required evidence” means the evidence of the charge to value added tax specified in or under regulation 29(2) of the Value Added Tax Regulations 1995 (S.I. 1995/2518).4This section is treated as having come into force on 19 March 2008.