The Value Added Tax Regulations 1995 No. 2518

PART XXI U.K. REPAYMENTS TO THIRD COUNTRY TRADERS

Repayments of VAT U.K.

186.  Subject to the other provisions of this Part a trader shall be entitled to be repaid VAT charged on goods imported by him into the United Kingdom in respect of which no other relief is available or on supplies made to him in the United Kingdom if that VAT would be input tax of his were he a taxable person in the United Kingdom.

Commencement Information

I1 Reg. 186 in force at 20.10.1995, see reg. 1