# The Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1988, Regulation 3


For regulation 3 there shall be substituted the following:
“3 Subject to the provisions of these Regulations a person to whom these Regulations apply shall be entitled to be repaid tax charged on supplies made to him in the United Kingdom or on goods imported by him into the United Kingdom if that tax would be input tax of his were he a taxable person in the United Kingdom.”.

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Source: https://www.legislation.gov.uk/uksi/1988/2217/regulation/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-repayment-to-community-traders-amendment-regulations-1988/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.