PART XX U.K. REPAYMENTS TO COMMUNITY TRADERS

[F1 173C.— (1) This regulation applies to VAT charged on the goods or services described in regulation 173B(1) which— U.K.

(a) are not goods or services described in regulation 173B(2); and

(b) are used by the claimant both for transactions—

(i) giving rise to a right of deduction as required by Articles 168, 169 and 170 of the principal VAT Directive, and

(ii) transactions that do not give rise to a right of deduction.

(2) The VAT to which this regulation applies is repayable only to the extent of the deductible proportion of that VAT.

(3) The deductible proportion of any VAT is the proportion of that VAT that the claimant would be entitled to deduct in accordance with Articles 173, 174 and 175 of the principal VAT Directive if the VAT were chargeable in the claimant’s member State.]

Textual Amendments

F1 Regs. 173A-173X inserted (1.1.2010) by The Value Added Tax (Amendment) (No. 5) Regulations 2009 (S.I. 2009/3241), regs. 1, 12 (with reg. 18)