The Value Added Tax (Amendment) Regulations 1999

10.  –

(1) Paragraph (3) of regulation 117 shall be omitted.

(2) After paragraph (7) of regulation 117 there shall be inserted–

“(7A) In regulations 130(a)(i) and 131 the words “overseas visitor” refer to a traveller who is not established within the member States.

(7B) For the purposes of paragraph (7A) above, a traveller is not established within the member States only if that traveller’s domicile or habitual residence is situated outside the member States.

(7C) Solely for the purposes of paragraph (7B) above, the traveller’s domicile or habitual residence is the place entered as such in a valid–

(a) identity document,

(b) identity card, or

(c) passport.

(7D) A document referred to in sub-paragraph (a), (b) or (c) of paragraph (7C) above is valid for the purposes of that paragraph only if–

(a) it is so recognised by the Commissioners; and

(b) it is not misleading as to the traveller’s true place of domicile or habitual residence.”.

(3) In paragraph (8) of regulation 117–

(a) for the words “this Part of these Regulations” there shall be substituted “regulation 132”; and

(b) the words “the date of the supply mentioned in regulations 130 and 131 or” and the expression “for the purposes of regulation 132,” shall be omitted.