# The Value Added Tax (Amendment) (No.3) Regulations 2014, Regulation 8: Amendment of the Value Added Tax Regulations 1995


(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.”.

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Source: https://www.legislation.gov.uk/uksi/2014/2430/regulation/8 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no3-regulations-2014/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.