Details of the Section
2.Subsection (2) amends section 39(3) of VATA by amplifying and extending the current power afforded to the Commissioners for HM Revenue and Customs (‘the Commissioners’) by section 39(1), to embody in Regulations a scheme for making VAT repayments to non-UK businesses by providing:
that repayments should be made only to the extent specified in the regulations;
that the power to treat a repayment claim as if it were a VAT return may be in respect of such period as may be prescribed by the regulations;
the regulations may require the payment of interest to or by the Commissioners (including in relation to repayment of interest wrongly paid); and
the time by which and manner in which claims must be made.
3.Subsection (3) inserts a new section 39A, which provides that the Commissioners must put in place and maintain the necessary arrangements to allow businesses in the UK to submit claims to other Member States.
4.Subsection (4) inserts a new sub-paragraph (ha) into section 83(1), which provides refund claimants with a clear right of appeal against any decision by the Commissioners to refuse payment of a claim.