Section 77 | Repayment to those in business in other States

(1)VATA 1994 is amended as follows.

(2)In subsection (3) of section 39 (repayment of VAT to those in business overseas)—

(a)in the words before paragraph (a), after “such cases” insert “ and to such extent ”,

(b)in sub-paragraph (ii) of paragraph (b), after “Act” insert “ in respect of such period as may be prescribed ” and omit the “and” at the end,

(c)after that paragraph insert—

(ba)for and in connection with the payment of interest to or by the Commissioners (including in relation to the repayment of interest wrongly paid), and

, and

(d)in paragraph (c), for “methods by which” substitute “ time by which and manner in which claims must be made, ”.

(3)After that section insert—

39AApplications for forwarding of VAT repayment claims to other member States

(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.

(4)In section 83(1) (appeals), after paragraph (h) insert—

(ha)any decision of the Commissioners to refuse to make a repayment under a scheme under section 39;

.