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

Persons to whom these Regulations apply

5.—(1) Save as the Commissioners may otherwise allow a trader to whom these Regulations apply who is established in a third country having a comparable system of turnover taxes will not be entitled to any refunds under these Regulations unless that country provides reciprocal arrangements for refunds to be made to taxable persons who are established in the United Kingdom.

(2) These Regulations shall apply to any trader but not if during any period determined under regulation 9 —

(a) he was established in any of the Member States of the European Community; or

(b) he made supplies of goods or services in the United Kingdom other than —

(i) transport of freight outside the United Kingdom or to or from a place outside the United Kingdom or any services ancillary thereto; or

(ii) services where the tax on the supply is payable solely by the person to whom they are supplied in accordance with the provisions of section 7 of the Act.