Amendment of the Value Added Tax Regulations 19958
1
In—
a
paragraph (2)(c) of regulation 173B (repayments to Community traders: repayments of VAT); and
b
paragraph (2) of regulation 173L (repayments to Community traders: contents of a repayment application),
for “or (iii)” substitute “, (iii) or (iv)”.
2
In regulation 173E (repayments to Community traders: persons to whom this Part applies) after paragraph (b)(iii) insert—
iv
scheme services within paragraph 2 of Schedule 3BA to the Act supplied by a person who—
a
is required to account for the VAT on those supplies on a non-UK return; and
b
is not a registered person.