Regulation 188 Persons to whom this Part appliesI1

United Kingdom

—

(1)

Save as the Commissioners may otherwise allow, a trader to whom this Part applies who is established in a F1... country having a comparable system of turnover taxes will not be entitled to any refunds under this Part unless that country provides reciprocal arrangements for refunds to be made to taxable persons who are established in the United Kingdom.

(2)

This Part shall apply to any trader but not if during any period determined under regulation 192—

F2(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

he made supplies in the United Kingdom of goods or services other than—

(i)

transport of freight outside the United Kingdom to or from a place outside the United Kingdom or services ancillary thereto,

(ii)

services where the VAT on the supply is payable solely by the person to whom they are supplied in accordance with the provisions of section 8 of the Act, and

(iii)

goods where the VAT on the supply is payable solely by the person to whom they are supplied.

Annotations

Textual amendments

F1: Word in reg. 188(1) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 74(a); S.I. 2020/1641, reg. 2, Sch.
F2: Reg. 188(2)(a) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 74(b); S.I. 2020/1641, reg. 2, Sch.

Commencement

I1: Reg. 188 in force at 20.10.1995, see reg. 1

Notes on Part XXI

Textual amendments

F1: Words in Pt. 21 heading substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 72; S.I. 2020/1641, reg. 2, Sch.

Modifications

C1: Pt. 21 applied (31.12.2020) by The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1495), regs. 1(2), 12; S.I. 2020/1641, reg. 2, Sch.
C2: Pt. 21 modified (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by 1994 c. 23, Sch. 9ZE para. 41 (as inserted by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7))