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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations which come into force on 1st February 1989, amend the Value Added Tax (Repayment to Community Traders) Regulations 1980 by extending the repayment provisions to importations of goods into the United Kingdom by persons carrying on a business in a member state other than the United Kingdom.

They implement the requirements of paragraph 2 of Schedule 2 to the Finance Act 1987 which amended section 23 of the Value Added Tax Act 1983.