# The Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1992, Regulation 6


In regulation 8—
(a) in paragraph (1), after “importations” in the first place where that word occurs there shall be inserted “from a place outside the member States”; and
(b) in paragraph (3), after “importations” there shall be inserted “from a place outside the member States”.

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Source: https://www.legislation.gov.uk/uksi/1992/3098/regulation/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-repayment-to-community-traders-amendment-regulations-1992/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.