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The Value Added Tax (Amendment) (No.3) Regulations 2014
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- UK Statutory Instruments
- 2014 No. 2430
- Regulation 8
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Amendment of the Value Added Tax Regulations 1995
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8.—(1) In—
(a)paragraph (2)(c) of regulation 173B (repayments to Community traders: repayments of VAT); and
(b)paragraph (2) of regulation 173L (repayments to Community traders: contents of a repayment application),
for “or (iii)” substitute “, (iii) or (iv)”.
(2) In regulation 173E (repayments to Community traders: persons to whom this Part applies) after paragraph (b)(iii) insert—
“(iv)scheme services within paragraph 2 of Schedule 3BA to the Act supplied by a person who—
(a)is required to account for the VAT on those supplies on a non-UK return; and
(b)is not a registered person.”.
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