PART XXIREPAYMENTS TO THIRD COUNTRY TRADERS
VAT which will not be repaidI1190
—
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.