The Value Added Tax (Refunds to “Do-It-Yourself” Builders) (Amendment of Method and Time for Making Claims) Regulations 2023 No. 1201

Statutory Instruments

2023 No. 1201

VALUE ADDED TAX

The Value Added Tax (Refunds to “Do-It-Yourself” Builders) (Amendment of Method and Time for Making Claims) Regulations 2023

Made

10th November 2023

Laid before the House of Commons

13th November 2023

Coming into force

5th December 2023

The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 35(2) of the Value Added Tax Act 1994(1) and section 132 of the Finance Act 1999(2).

(1)

1994 c. 23 (“VATA”); section 96(1) of VATA defines “the Commissioners” as meaning “the Commissioners of Customs and Excise” and “regulations” as meaning regulations made by the Commissioners under VATA. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for His Majesty’s Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11), section 50 of which provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for His Majesty’s Revenue and Customs. Section 35(2) was amended by paragraph 4 of Schedule 29 to the Finance Act 2012 (c. 14).

(2)

1999 c. 16; section 132 was amended by paragraph 156 of Schedule 17 to the Communications Act 2003 (c. 21) and article 6(2)(b) of S.I. 2011/1043.