Repayment of VATU.K.
174. Subject to the other provisions of this Part a person to whom this Part applies shall be entitled to be repaid VAT charged on 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 the United Kingdom if that VAT would be input tax of his were he a taxable person in the United Kingdom.
Commencement Information
I1Reg. 174 in force at 20.10.1995, see reg. 1