Section 1
These Regulations may be cited as the Value Added Tax (Repayments to Third Country Traders) (Amendment) Regulations 1993 and shall come into force on 31st May 1993.
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Statutory Instrument
The Value Added Tax (Repayments to Third Country Traders) (Amendment) Regulations 1993
Section 2
The Value Added Tax (Repayments to Third Country Traders) (Amendment) Regulations 1992 are hereby revoked.
Section 3
In sub-paragraph (b) of paragraph (2) of regulation 5 of the Value Added Tax (Repayments to Third Country Traders) Regulations 1987 —
(a) after paragraph (i) “or” shall be omitted; and
(b) after paragraph (ii) there shall be inserted
and
(iii) goods where the tax on the supply is payable solely by the person to whom they are supplied in accordance with the provisions of section 32B of the Act .
3 sections
Cite this legislation
The Value Added Tax (Repayments to Third Country Traders) (Amendment) Regulations 1993 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-1993-1222
Contains public sector information licensed under the Open Government Licence v3.0.
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