(1) Where a supply qualifies under section 63 a repayment of that tax shall be made to the liable supplier referred to in that section.

(2) A claim for repayment under subsection (1) shall be in such form as the Commissioners may prescribe 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 supply concerned was made.

(3) Except where the Commissioners may in any particular case otherwise allow, a repayment under subsection (1) 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.