# The Value Added Tax Regulations 1995, Regulation 184L


The Commissioners must make arrangements for dealing with applications made to them by taxable persons for the forwarding, in accordance with the obligations of the United Kingdom under the EU withdrawal agreement, to the tax authorities of a member State of claims for refunds of VAT on—
(a) supplies to them in that member State, or
(b) the importation of goods by them into that member State from places outside the member States and Northern Ireland.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/184L (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-184L
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.