Part II Reliefs, exemptions and repayments

Imports, overseas businesses etc

39 Repayment of VAT to those in business overseas.

1

The Commissioners may, by means of a scheme embodied in regulations, provide for the repayment, to persons to whom this section applies, of VAT on supplies to them in the United Kingdom or on the importation of goods by them from places outside the member States which would be input tax of theirs if they were taxable persons in the United Kingdom.

2

This section—

a

applies to persons carrying on business in another member State, and

b

shall apply also to persons carrying on business in other countries, if, pursuant to any F5EU Directive, rules are adopted by the Council of the F4European Union about refunds of VAT to persons established elsewhere than in the member States,

but does not apply to persons carrying on business in the United Kingdom.

3

Repayment shall be made in such cases F3and to such extent only, and subject to such conditions, as the scheme may prescribe (being conditions specified in the regulations or imposed by the Commissioners either generally or in particular cases); and the scheme may provide—

a

for claims and repayments to be made only through agents in the United Kingdom;

b

either generally or for specified purposes—

i

for the agents to be treated under this Act as if they were taxable persons; and

ii

for treating claims as if they were returns under this Act F7in respect of such period as may be prescribed and repayments as if they were repayments of input tax; F6...

F2ba

for and in connection with the payment of interest to or by the Commissioners (including in relation to the repayment of interest wrongly paid), and

c

for generally regulating the F1time by which and manner in which claims must be made, the amount of any repayment is to be determined and the repayment is to be made.