PART XXIREPAYMENTS TO THIRD COUNTRY TRADERS
VAT which will not be repaid190.
—
(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.