PART 2Amendment of secondary legislation relating to value added tax
Part 21 (repayments to third country traders)74.
In regulation 188—
(a)
in paragraph (1) omit “third”;
(b)
in paragraph (2) omit sub-paragraph (a).
In regulation 188—
in paragraph (1) omit “third”;
in paragraph (2) omit sub-paragraph (a).