Persons to whom this Part appliesU.K.
188. —
(1) Save as the Commissioners may otherwise allow, a trader to whom this Part applies who is established in a third country having a comparable system of turnover taxes will not be entitled to any refunds under this Part unless that country provides reciprocal arrangements for refunds to be made to taxable persons who are established in the United Kingdom.
(2) This Part shall apply to any trader but not if during any period determined under regulation 192—
(a)he was established in any of the member States of the European Community, or
(b)he made supplies in the United Kingdom of goods or services other than—
(i)transport of freight outside the United Kingdom to or from a place outside the United Kingdom or services ancillary thereto,
(ii)services where the VAT on the supply is payable solely by the person to whom they are supplied in accordance with the provisions of section 8 of the Act, and
(iii)goods where the VAT on the supply is payable solely by the person to whom they are supplied.
Commencement Information
I1Reg. 188 in force at 20.10.1995, see reg. 1