The Value Added Tax (Amendment) (No. 4) Regulations 2004 No. 3140

PART 4 REPAYMENTS TO THIRD COUNTRY TRADERS

15.  After regulation 190(1)(b) add —

“(c) VAT charged on a supply used or to be used in making supplies of a description falling within article 3 of the Value Added Tax (Input Tax) (Specified Supplies) Order 1999.”(1).

(1)

S.I. 1999/3121.