# The Value Added Tax (Repayments to Third Country Traders) (Amendment) Regulations 1992, Regulation 3


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

---
Source: https://www.legislation.gov.uk/uksi/1992/3153/regulation/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-repayments-to-third-country-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.