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.