https://www.google.com/url?rct=j&sa=t&url=http://www.golfclubmanagement.net/2016/02/last-legal-delay-over-as-golf-clubs-will-receive-green-fee-vat-rebate-plus-interest/&ct=ga&cd=CAIyGmJjNGEwZWQ4N2QyMGU3Nzg6Y29tOmVuOlVT&usg=AFQjCNG1fAXtlyeHpDLzlm9lc-vlSoRrew