# The Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1988, Regulation 5


In regulation 7, for paragraph (1)(b)(ii) there shall be substituted the following:
“ii) such documentary evidence of an entitlement to deduct tax as may be required of a taxable person claiming a deduction of input tax in accordance with the provisions of regulation 62 of the Value Added Tax (General) Regulations 1985.”.

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Source: https://www.legislation.gov.uk/uksi/1988/2217/regulation/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-repayment-to-community-traders-amendment-regulations-1988/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.