This Statutory Instrument has been made in consequence of a defect in S.I. 1992/3153 and is being issued free of charge to all known recipients of that Statutory Instrument
1993 No. 1222
The Value Added Tax (Repayments to Third Country Traders) (Amendment) Regulations 1993
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 1983 1 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 (Repayments to Third Country Traders) (Amendment) Regulations 1993 and shall come into force on 31st May 1993.
2
The Value Added Tax (Repayments to Third Country Traders) (Amendment) Regulations 19922 are hereby revoked.
3
In sub-paragraph (b) of paragraph (2) of regulation 5 of the Value Added Tax (Repayments to Third Country Traders) Regulations 1987 3—
a
after paragraph (i) “or” shall be omitted; and
b
after paragraph (ii) there shall be inserted
and
iii
goods where the tax on the supply is payable solely by the person to whom they are supplied in accordance with the provisions of section 32B of the Act4.
(This note is not part of the Regulations)