Sch 13 para 9
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) Claims for refunds of VAT shall not be made in accordance with section 36 of this Act in relation to— (a) any supply made before 1st April 1989; or (b) any supply as respects which a claim is or has been made under section 22 of the 1983 Act.