# The Value Added Tax (Repayments to Third Country Traders) (Amendment) Regulations 1992

S.I. 1992/3153 · made 10 December 1992

These Regulations, which come into force on 1st January 1993, amend the Value Added Tax (Repayments to Third Country Traders) Regulations 1987 (“the 1987 Regulations”) to implement the modification of Article 17.4 of the European Economic Community Sixth Directive (No. 77/338/EEC OJ No. 445, 13.7.77, p.1) which modification enables Third Country traders whose taxable supplies fall to be taxed in accordance with section 32B of the Value Added Tax Act 1983 to be entitled to repayments of value added tax under the 1987 Regulations.

Made under: Value Added Tax Act 1983 (repealed 1.9.1994) (Section 23)

## Introductory text

VALUE ADDED TAX
Made 10th December 1992
Laid before the House of Commons 11th December 1992
Coming into force 1st January 1993
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 23 of the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, hereby make the following Regulations:

## 1 

These Regulations may be cited as the Value Added Tax (Repayments to Third Country Traders) (Amendment) Regulations 1992 and shall come into force on 1st January 1993.

## 2 

The Value Added Tax (Repayments to Third Country Traders) Regulations 1987 shall be amended as follows.

## 3 

At the beginning of sub-paragraph (ii) of regulation 5(2)(b) there shall be inserted “goods and”.

## Signature

Leonard Harris
Commissioner of Customs and Excise
New King’s Beam House,
22 Upper Ground,
London SE1 9PJ
10th December 1992

## Explanatory note

(This note is not part of the Regulations)
These Regulations, which come into force on 1st January 1993, amend the Value Added Tax (Repayments to Third Country Traders) Regulations 1987 (“the 1987 Regulations”) to implement the modification of Article 17.4 of the European Economic Community Sixth Directive (No. 77/338/EEC OJ No. 445, 13.7.77, p.1) which modification enables Third Country traders whose taxable supplies fall to be taxed in accordance with section 32B of the Value Added Tax Act 1983 to be entitled to repayments of value added tax under the 1987 Regulations.

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Source: https://www.legislation.gov.uk/uksi/1992/3153 (the official version)
Page: https://openlegislation.uk/value-added-tax-repayments-to-third-country-traders-amendment-regulations-1992
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.