The Value Added Tax (Repayments to Third Country Traders) Regulations 1987

1. Introductory Text

2. 1. Citation and commencement

3. 2. Interpretation

4. 3. Repayments of tax

5. 4. Tax representatives

6. 5. Persons to whom these Regulations apply

7. 6. Supplies and importations to which these Regulations apply

8. 7. Tax which will not be repaid

9. 8. Method of claiming

10. 9. Time within which a claim must be made

11. 10. Treatment of claim and repayment claimed

12. 11. For the purposes of section 40(1)(c) of the Act (provisions...

13. Signature

14. 1. SCHEDULE

       1. Form No. 1

       2. Form No. 2

15. Explanatory Note