Value-added Tax (Refund of Tax) (No. 25) Order, 1993 (S.I. Number 266 of 1993)
8. A claim for repayment of tax under subparagraph (a) of paragraph 4 shall be made only in respect of outlay involving a total amount of tax of more than £100.
8. A claim for repayment of tax under subparagraph (a) of paragraph 4 shall be made only in respect of outlay involving a total amount of tax of more than £100.