Section 201 — Value Added Tax Regulations 1995: Method and time for making claim

Method and time for making claim 201 1 A claimant shall make his claim in respect of a relevant building by—

a furnishing to the Commissioners no later than 6 months after the completion of the building a claim on such relevant form as may from time to time be specified in a notice published by the Commissioners, containing the full particulars required therein, and b at the same time furnishing to them—

i a certificate of completion obtained from a local authority or such other documentary evidence of completion of the building as is satisfactory to the Commissioners, ii . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . iii in respect of imported goods which have been incorporated into the building or its site, documentary evidence of their importation and of the VAT paid thereon, iv documentary evidence that planning permission for the building had been granted, ... v a certificate signed by a quantity surveyor or architect that the goods shown in the claim were or, in his judgement, were likely to have been, incorporated into the building or its site , and vi where the claim relates to a residential conversion from a derelict building or shell, such evidence of the non-residential status of the building prior to its conversion as may be specified by the Commissioners in a public notice.

2 A notice published from time to time by the Commissioners under paragraph (1)(a) may specify different forms for different purposes.