Statute
Section 194 — Value Added Tax Regulations 1995: Treatment of claim ...
Text of the provision Official document
Treatment of claim ... 194 For the purposes of section 73 of the Act any claim made under this Part shall be treated as a return required under paragraph 2 of Schedule 11 to the Act made in respect of a prescribed accounting period . 195 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Official source: legislation.gov.uk
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