VATA 1994 is amended as follows.
In subsection (3) of section 39 (repayment of VAT to those in business overseas)—
in the words before paragraph (a), after "such cases" insert ," and to such extent "
in sub-paragraph (ii) of paragraph (b), after "Act" insert and omit the "and" at the end," in respect of such period as may be prescribed "
after that paragraph insert—bafor 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
in paragraph (c), for "methods by which" substitute ." time by which and manner in which claims must be made, "
After that section insert—
In section 83(1) (appeals), after paragraph (h) insert—