s 39A Applications for forwarding of VAT repayment claims to other member States
The Commissioners must make arrangements for dealing with applications made to the Commissioners by taxable persons, in accordance with Council Directive 2008/9/EC, for the forwarding to the tax authorities of another member State of claims for refunds of VAT on— (a) supplies to them in that member State, or (b) the importation of goods by them into that member State from places outside the member States.