Statute
Section 149 — Value Added Tax Regulations 1995: Refunds in relation to new means of transport
Text of the provision Official document
Refunds in relation to new means of transport 149 A claimant shall make his claim in writing no earlier than one month and no later than 14 days prior to making the supply of the new means of transport by virtue of which the claim arises.
Official source: legislation.gov.uk
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