Clause 9

by deleting the word “Where” in subsection (1) and substituting the words “Except as provided in subsection (1A), where”; and

by inserting, immediately after subsection (1), the following subsections:“(1A) Subject to subsection (1C), where any person makes a claim in accordance with subsection (1B) —

that any money was overpaid or erroneously paid by him as tax or penalty under this Act —

in the case of a claim relating to tax on a supply made or deemed to have been made by a person not registered for tax purposes, on or after 1st January 2007; and

in any other case, in respect of a prescribed accounting period ending on or after 1st January 2007; or

that any money is due to him under this Act in respect of a prescribed accounting period ending on or after 1st January 2007,it shall be lawful for the Comptroller to refund or pay such money to the person if it is proved to the satisfaction of the Comptroller that the money was overpaid or erroneously paid as tax or penalty by, or the money is due to, the person.(1B) A claim referred to in subsection (1A) shall be made —

in writing in such form and manner as the Comptroller may determine; and

within 5 years from —

in the case of a claim referred to in subsection (1A)(a)(i), the date on which the tax was paid by the buyer to the supplier; and

in the case of a claim referred to in subsection (1A)(a)(ii) or (b), the end of the prescribed accounting period to which the claim relates.(1C) The Comptroller may refuse to make any refund or payment under subsection (1A) if the claim relates to any tax or penalty which has not been received by the Comptroller.”.