# The Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1992, Regulation 5


In regulation 5, for “into the United Kingdom” there shall be substituted “from a place outside the member States”.

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Source: https://www.legislation.gov.uk/uksi/1992/3098/regulation/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-repayment-to-community-traders-amendment-regulations-1992/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.