The Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1993

• Citation: S.I. 1993/1223
• Sections: 2

Section 1

These Regulations may be cited as the Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1993 and shall come into force on 31st May 1993.

Section 2

In paragraph (b) of regulation 4 of the Value Added Tax (Repayment to Community Traders) Regulations 1980 –

(a) after sub-paragraph (i) “and” shall be omitted;

(b) for sub-paragraph (ii) there shall be substituted the following–

(ii) services where the tax on the supply is payable solely by the person to whom they are supplied as provided for in section 7 of the Value Added Tax Act 1983 ; and

(c) after sub-paragraph (ii) there shall be inserted the following sub-paragraph–

(iii) goods where the tax on the supply is payable solely by the person to whom they are supplied as provided for in section 32B of the Value Added Tax Act 1983 .