Section 21 | Refund of tax to persons constructing certain buildings. ^F1

(1)Subject to subsection (2) below, where tax is chargeable on the supply of goods to, . . . a person constructing a building lawfully and otherwise than in the course of furtherance of any business on the acquisition of goods by such a person from another member State or on the importation of goods by such a person from a place outside the member States, and—^F1F2F3

(a)the goods are incorporated in the building or its site; and^F1

(b)the supply of the goods would have been zero-rated by virtue of item 3 of Group 8 of Schedule 5 to this Act if they had been supplied by a supplier making to the same person supplies within item 2 of that Group of services including their use or installation, and any required certificate had been given,^F1

the Commissioners shall, on a claim made in that behalf, refund to the person the amount of the tax so chargeable.

(2)The Commissioners shall not be required to entertain a claim for a refund of tax under this section unless the claim—^F1

(a)is made within such time and in such form and manner;^F1

(b)contains such information; and^F1

(c)is accompanied by such documents, whether by way of evidence or otherwise,^F1

as the Commissioners may by regulations prescribe.

(2A)This section shall have effect—^F4

(a)as if the reference in subsection (1) above to the tax chargeable on the supply of any goods included a reference to value added tax chargeable on the supply in accordance with the law of another member State; and^F4

(b)in relation to value added tax chargeable in accordance with the law of another member State, as if references to refunding tax to any person were references to paying that person an amount equal to the value added tax chargeable in accordance with the law of that member State;^F4

and the provisions of this Act and of any other enactment or subordinate legislation (whenever passed or made) so far as they relate to a refund under this section shall be construed accordingly.