The Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1992

• Citation: S.I. 1992/3098
• Sections: 6

Section 1

These Regulations may be cited as the Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1992 and shall come into force on 1st January 1993.

Section 2

The Value Added Tax (Repayment to Community Traders) Regulations 1980 shall be amended as follows.

Section 3

In regulation 3, for “supplies made to him in the United Kingdom or on goods imported by him into” there shall be substituted “goods imported by him from a place outside the member States in respect of which no other relief is available or on supplies made to him in”.

Section 4

At the beginning of sub-paragraph (ii) of regulation 4(b), there shall be inserted “goods and”.

Section 5

In regulation 5, for “into the United Kingdom” there shall be substituted “from a place outside the member States”.

Section 6

In regulation 8—

(a) in paragraph (1), after “importations” in the first place where that word occurs there shall be inserted “from a place outside the member States”; and

(b) in paragraph (3), after “importations” there shall be inserted “from a place outside the member States”.