Part 21 (repayments to traders outside the United Kingdom)
This
adran has no associated
Memorandwm Esboniadol
88. In regulation 190(1) (VAT which will not be repaid), before sub-paragraph (a) insert—
“(za)VAT which the Commissioners would be obliged to repay if it was the subject of a claim made in accordance with Part 20 or Part 20A(1);”.
(1)
Inserted by this instrument.