VAT which will not be repaidU.K.
190. —
(1) The following VAT shall not be repaid—
(a)VAT charged on a supply which if made to a taxable person would be excluded from any credit under section 25 of the Act,
(b)VAT charged on a supply to a travel agent which is for the direct benefit of a traveller other than the travel agent or his employee.
(2) In this regulation a travel agent includes a tour operator or any person who purchases and resupplies services of a kind enjoyed by travellers.
Commencement Information
I1Reg. 190 in force at 20.10.1995, see reg. 1