4.  In regulation 29—

(a) in paragraph (1) for the words “Subject to paragraph (2) below” there shall be substituted the words “Subject to paragraphs (1A) and (2) below”; and

(b) after paragraph (1) there shall be inserted the following—

“(1A) The Commissioners shall not allow or direct a person to make any claim for deduction of input tax in terms such that the deduction would fall to be claimed more than 3 years after the date by which the return for the prescribed accounting period in which the VAT became chargeable is required to be made.”.