The Value Added Tax (Amendment) (No.3) Regulations 2014 No. 2430

Amendment of the Value Added Tax Regulations 1995

8.—(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.”.