Explanatory note

These Regulations, which come into force on 1st Janury 1993, amend the Value Added Tax (Repayment to Community Traders) Regulations 1980 (“the 1980 Regulations”).

Regulation 3 of the 1980 Regulations is amended to make it clear that repayment of tax under those Regulations is made only where no other relief is available.

Regulation 4 of the 1980 Regulations is amended to implement the modification of Article 17.4 of the European Economic Community Sixth Directive (No. 77/388/EEC OJ No. 445, 13.7.1977, p.1.) which modification enables Community traders whose taxable supplies fall to be taxed in accordance with section 32B of the Value Added Tax Act 1983 to be entitled to repayment of tax under the 1980 Regulations.

Regulations 5 and 8 of the 1980 Regulations are amended so that references in those Regulations to importations are to importations from outside the European Economic Community.