Statute
Section 37 — Value Added Tax Regulations 1995: Claims for credit for, or repayment of, overstated or overpaid VAT
Text of the provision Official document
Claims for credit for, or repayment of, overstated or overpaid VAT 37 Any claim under section 80 of the Act shall be made in writing to the Commissioners and shall, by reference to such documentary evidence as is in the possession of the claimant, state the amount of the claim and the method by which that amount was calculated.
Official source: legislation.gov.uk
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