
1 
These Regulations may be cited as the Value Added Tax (Repayment Supplement) Regulations 1988 and shall come into force on 29th July 1988.
2 
In these Regulations, ``the principal Act'' means the Value Added Tax Act 1983.
3 
The Value Added Tax (Repayment Supplement) (No. 2) Regulations 1986 are hereby revoked.
4 
In computing the period of thirty days referred to in section 20(2)(b) of the Finance Act 1985, periods referable to the following matters shall be left out of account —
(a) the raising and answering of any reasonable inquiry relating to the requisite return or claim;
(b) the correction by the Commissioners of any errors or omissions in that requisite return or claim;
(c) in any case to which section 20(1)(a) of the Finance Act 1985 applies, the following matters, namely —
(i) any such continuing failure to submit returns as is referred to in section 14(7) of the principal Act;
(ii) compliance with any such condition as is referred to in paragraph 5(1) of Schedule 7 to the principal Act (production of documents or giving of security as a condition of payment).
5 
For the purpose of determining the duration of the periods referred to in regulation 4 above, the following rules shall apply —
(a) in the case of the period mentioned in regulation 4(a) above, it shall be taken to have begun on the date when the Commissioners first raised the inquiry and it shall be taken to have ended on the date when they received a complete answer to their inquiry;
(b) in the case of the period mentioned in regulation 4(b) above, it shall be taken to have begun on the date when the error or omission first came to the notice of the Commissioners and it shall be taken to have ended on the date when the error or omission was corrected by them;
(c) in the case of the period mentioned in regulation 4(c)(i) above, it shall be determined in accordance with a certificate of the Commissioners under paragraph 11(1)(b) of Schedule 7 to the principal Act;
(d) in the case of the period mentioned in regulation 4(c)(ii) above, it shall be taken to have begun on the date of the service of the written notice of the Commissioners which required the production of documents or the giving of security and it shall be taken to have ended on the date when they received the required documents or the required security.
Peter Jefferson-Smith
Commissioner of Customs and Excise
New King’s Beam House 22 Upper Ground LONDON SE1 9PJ
29th July 1988