158. Save as the Commissioners may otherwise allow, the claimant, before he makes a claim, shall hold—
(a)except as provided in regulation 159, a document issued to him by the person with whom he proves in the insolvency of the debtor which specifies the total amount for which he has so proved,
(b)either—
(i)a copy of the VAT invoice which was provided in accordance with Part III of these Regulations in respect of each taxable supply upon which the claim for the refund is based, or
(ii)in cases where there was no obligation to provide a VAT invoice, a document which shows the time and nature of, and the consideration in money for, each taxable supply upon which the claim for the refund is based, and
(c)records or other documents showing that he has accounted for and paid the VAT on each taxable supply upon which the claim for a refund of VAT is based.