{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2009/regulation-11",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2009/regulation-11.json",
  "legislation": "uksi/2009/3241",
  "legislation_title": "The Value Added Tax (Amendment) (No. 5) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2009",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Repayments to European Union traders",
  "text": "In regulation 173 (interpretation of Part 20)—\n(a) in paragraph (1)—\n(i) omit the definitions of “calendar year” and “official authority”;\n(ii) after the definition of “claimant” insert—\n““claimant’s member State” means the member State in which the claimant is established;\n“principal VAT Directive” means Council Directive 2006/112/EC;\n“refund Directive” means Council Directive 2008/9/EC;\n“repayment period” means a period of time falling within one of the periods described in regulation 173G;\n“repayment year” means the period of 12 calendar months commencing on 1st January.”;\n(b) for paragraph (2) substitute—\n“(2) For the purposes of this Part, a person (P) is treated as being established in a country if—\n(a) P has there a business establishment or some other fixed establishment from which business transactions are effected; or\n(b) P’s usual place of residence is there where P has no such establishment as is described in sub-paragraph (a) above in that country or elsewhere.”; and\n(c) in paragraph (3)—\n(i) omit the word “and” immediately preceding sub-paragraph (b); and\n(ii) after sub-paragraph (b) insert—\n“(c) a reference to Article 170 of the principal VAT Directive is a reference to that Article—\n(i) as amended by Article 2(3) of the Council Directive 2008/8/EC, and\n(ii) as applied in the claimant’s member State;\n(d) a reference to Article 214 of the principal VAT Directive is a reference to that Article—\n(i) as amended by Article 2(8) of Council Directive 2008/8/EC, and\n(ii) as applied in the claimant’s member State;\n(e) a reference to any other Article in the principal VAT Directive or to any Article in the refund Directive is a reference to such Article as applied in the claimant’s member State; and\n(f) a reference to Council Regulation (EC) No 1798/2003 is a reference to that Regulation as amended by Council Regulations (EC) No 885/2004, (EC) No 1791/2006, (EC) No 143/2008 and (EC) No 37/2009.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ No L 44, 20.02.08 p 23."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ No L 44, 20.02.08 p 11."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "OJ No L 264, 15.10.03 p 1."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "OJ No L 168, 01.05.04 p 1."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "OJ No L 363, 20.12.06 p 1."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "OJ No L 44, 20.2.08 p 1."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "OJ No L 14, 20.2.09 p 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/3241/regulation/11",
    "retrieved_at": "2026-10-29T02:59:05.477980+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}