42. (1) Where a supply qualifies under sections 40 and 41 a repayment of that tax shall be made to the relevant person.
(2) (a) Claims for repayment under subsection (1) shall be in such form as the Commissioners may direct and shall be submitted to the Commissioners within a period of not less than 1 month and not more than 6 calendar months after the end of the accounting period in which the supplies were made.
(b) Except where the Commissioners may in any particular case otherwise allow, a repayment may not be made unless the claim is made within 6 calendar months following the end of the period in respect of which the claim for repayment is made.
