The Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1993
1.
These Regulations may be cited as the Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1993 and shall come into force on 31st May 1993.
2.
(a)
after sub-paragraph (i) “and” shall be omitted;
(b)
“(ii)
services where the tax on the supply is payable solely by the person to whom they are supplied as provided for in section 7 of the Value Added Tax Act 19833; and”; and
(c)
“(iii)
goods where the tax on the supply is payable solely by the person to whom they are supplied as provided for in section 32B of the Value Added Tax Act 19834.”.
New King’s Beam House 22 Upper Ground London SE1 9PJ
These Regulations amend regulation 4 of the Value Added Tax (Repayment to Community Traders) Regulations 1980 (“the 1980 Regulations”) as amended by the Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1992 (“the 1992 Regulations”). Regulation 4 of the 1992 Regulations did not achieve what was intended to be achieved, namely the implementation of the modification of Article 17.4 of the European Economic Community Sixth Directive (No. 77/388/EEC OJ No. 445, 13.7.1977, p.1) which modification enables Community traders whose taxable supplies fall to be taxed in accordance with section 32B of the Value Added Tax Act 1983 to be entitled to repayment of tax under the 1980 Regulations.
These Regulations achieve what was intended to be achieved by inserting sub-paragraph (iii) into regulation 4(b) of the 1980 Regulations. These Regulations also update a statutory reference in sub-paragraph (ii) of that regulation.