PART XXIREPAYMENTS TO THIRD COUNTRY TRADERS
Interpretation of Part XXII1185
—
1
In this Part—
“claimant” means a person making a claim under this Part or a person on whose behalf a claim is made and any agent acting on his behalf as his VAT representative;
“official authority” means any government body or agency in any country which is recognised by the Commissioners as having authority to act for the purposes of this Part;
“prescribed year” means the period of 12 months beginning on the first day of July in any year;
“VAT representative” means any person established in the United Kingdom and registered for VAT purposes in accordance with the provisions of Schedule 1 to the Act who acts as agent on behalf of a claimant;
“third country” means a country other than those comprising the member States of the European Community;
“trader” means a person carrying on a business who is established in a third country and who is not a taxable person in the United Kingdom.
2
For the purposes of this Part, a person is treated as being established in a country if—
a
he has there a business establishment, or
b
he has no such establishment (there or elsewhere) but his permanent address or usual place of residence is there.
3
For the purposes of this Part—
a
a person carrying on business through a branch or agency in any country is treated as being established there, and
b
where the person is a body corporate its usual place of residence shall be the place where it is legally constituted.