34. Investment gold — refunds of tax

A person who is entitled, in accordance with section 90(6)(b), (7)(b) or (8)(b) of the Act, to claim a refund of the tax charged, paid or deferred in the circumstances specified in those subsections shall claim such refund of tax—

(a) by completing such claim form as may be provided for that purpose by the Commissioners and by certifying that the particulars shown on such claim form are correct,

(b) by establishing the amount of tax borne by the production, where requested to do so by the Commissioners, of invoices or import documents, and

(c) by establishing that such person is not entitled to repayment of the tax under any other provision of the Act, any Regulations made thereunder or of any other Act or instrument made under statute administered by the Commissioners.