# The Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1992, Regulation 3


In regulation 3, for “supplies made to him in the United Kingdom or on goods imported by him into” there shall be substituted “goods imported by him from a place outside the member States in respect of which no other relief is available or on supplies made to him in”.

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Source: https://www.legislation.gov.uk/uksi/1992/3098/regulation/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-repayment-to-community-traders-amendment-regulations-1992/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.