Regulation 2

In paragraph (b) of regulation 4 of the Value Added Tax (Repayment to Community Traders) Regulations 1980^f1–

(a)

after sub-paragraph (i) “and” shall be omitted;

(b)

for sub-paragraph (ii) there shall be substituted the following–

“(ii)

services where the tax on the supply is payable solely by the person to whom they are supplied as provided for in section 7 of the Value Added Tax Act 1983^f2; and”; and

(c)

after sub-paragraph (ii) there shall be inserted the following sub-paragraph–

“(iii)

goods where the tax on the supply is payable solely by the person to whom they are supplied as provided for in section 32B of the Value Added Tax Act 1983^f3.”.

Annotations

Footnotes

f1: S.I. 1980/1537, amended by S.I. 1988/2217, 1992/3098.
f2: Section 7 was amended by paragraph 1 of Schedule 2 to the Finance Act 1987 and by section 14(2) of, and paragraph 8 of Schedule 3 and Part V of Schedule 18 to, the Finance (No. 2) Act 1992.
f3: Section 32B was inserted by section 14(2) of, and paragraph 34 of Schedule 3 to, the Finance (No. 2) Act 1992.