The Value Added Tax (Repayments to Third Country Traders) (Amendment) Regulations 1992

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Statutory Instrument

The Value Added Tax (Repayments to Third Country Traders) (Amendment) Regulations 1992

Citation

S.I. 1992/3153

As at

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Sections

Source

legislation.gov.uk (The National Archives)

View on legislation.gov.uk

Section 1

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

Section 2

The Value Added Tax (Repayments to Third Country Traders) Regulations 1987 shall be amended as follows.

Section 3

At the beginning of sub-paragraph (ii) of regulation 5(2)(b) there shall be inserted “goods and”.

3 sections

Cite this legislation

The Value Added Tax (Repayments to Third Country Traders) (Amendment) Regulations 1992 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-1992-3153

Contains public sector information licensed under the Open Government Licence v3.0.

OGL-3

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