PART XXIIIREFUNDS TO “DO-IT-YOURSELF” BUILDERS

Interpretation of Part XXIIII1200

In this Part—

  • “claim” means a claim for refund of VAT made pursuant to section 35 of F1, or paragraph 18A of Schedule 9ZA to, the Act, and “claimant” shall be construed accordingly;

  • “relevant building” means a building in respect of which a claimant makes a claim.