Statute
Section 39A — Value Added Tax Act 1994: Applications for forwarding of VAT repayment claims to other member States
Text of the provision Official document
Applications for forwarding of VAT repayment claims to other member States 39A The Commissioners must make arrangements for dealing with applications made to the Commissioners by taxable persons, in accordance with Council Directive 2008/9/EC, for the forwarding to the tax authorities of another member State of claims for refunds of VAT on—
a supplies to them in that member State, or b the importation of goods by them into that member State from places outside the member States.
Official source: legislation.gov.uk
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