1992 No. 3098
The Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1992
Made
Laid before the House of Commons
Coming into force
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 23 of the Value Added Tax Act 19831 and of all other powers enabling them in that behalf, hereby make the following Regulations:
1
These Regulations may be cited as the Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1992 and shall come into force on 1st January 1993.
2
The Value Added Tax (Repayment to Community Traders) Regulations 19802 shall be amended as follows.
3
In regulation 3, for “supplies made to him in the United Kingdom or on goods imported by him into” there shall be substituted “goods imported by him from a place outside the member States in respect of which no other relief is available or on supplies made to him in”.
4
At the beginning of sub-paragraph (ii) of regulation 4(b), there shall be inserted “goods and”.
5
In regulation 5, for “into the United Kingdom” there shall be substituted “from a place outside the member States”.
6
In regulation 8—
a
in paragraph (1), after “importations” in the first place where that word occurs there shall be inserted “from a place outside the member States”; and
b
in paragraph (3), after “importations” there shall be inserted “from a place outside the member States”.
(This note is not part of the Regulations)