介绍性文本1.引证、生效和生效2.虚报或多付增值税的抵免或偿还3.在第43A条中—（a）在“索赔”的定义中—-4.在第43B条中，用“偿还”代替“贷记”。5.在第43C条中—（a）款中，用“偿还”代替。6.用第43D条代替-通知和偿还专员。7.在第43F条第（2）款中，用“已付”代替“贷记”。8.在第43G条第（2）款中，（a）在第（b）款中，9.省略第43H.10条。受仓储制度约束的货物:供应地解释性说明

Introductory Text1.Citation, commencement and effect2.Credit for, or repayment of, overstated or overpaid VAT3.In regulation 43A— (a) in the definition of “claim”—4.In regulation 43B, for “repayment” substitute “crediting”.5.In regulation 43C— (a) in paragraph (a), for “repayment” substitute.6.For regulation 43D substitute— Notifications and repayments to the Commissioners.7.In paragraph (2) of regulation 43F, for “paid” substitute “credited”.8.In paragraph (2) of regulation 43G— (a) in sub-paragraph (b),.9.Omit regulation 43H.10.Goods subject to warehousing regime: place of supplySignatureExplanatory Note