Statute
Section 200 — Value Added Tax Regulations 1995: Interpretation of Part XXIII
Text of the provision Official document
Interpretation of Part XXIII 200 In this Part— “claim” means a claim for refund of VAT made pursuant to section 35 of , or paragraph 18A of Schedule 9ZA to, the Act, and “claimant” shall be construed accordingly; “relevant building” means a building in respect of which a claimant makes a claim.
Official source: legislation.gov.uk
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