# The Value Added Tax (Repayments to Third Country Traders) (Amendment) Regulations 1993

S.I. 1993/1222 · made 5 May 1993

These Regulations revoke the Value Added Tax (Repayments to Third Country Traders) (Amendment) Regulations 1992 which did not achieve what was intended to be achieved, namely the implementation of the modification ofArticle 17.4 of the European Economic Community Sixth Directive (No. 77/338/EEC OJ No. 445, 13.7.1977, 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 repayment of tax under the Value Added Tax (Repayments to Third Country Traders) Regulations 1987.

Made under: Value Added Tax Act 1983 (repealed 1.9.1994) (Section 23)

## Introductory text

This Statutory Instrument has been made in consequence of a defect in S.I. 1992/3153 and is being issued free of charge to all known recipients of that Statutory Instrument
VALUE ADDED TAX
Made 5th May 1993
Laid before the House of Commons 10th May 1993
Coming into force 31st May 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 1993 and shall come into force on 31st May 1993.

## 2 

The Value Added Tax (Repayments to Third Country Traders) (Amendment) Regulations 1992 are hereby revoked.

## 3 

In sub-paragraph (b) of paragraph (2) of regulation 5 of the Value Added Tax (Repayments to Third Country Traders) Regulations 1987 —
(a) after paragraph (i) “or” shall be omitted; and
(b) after paragraph (ii) there shall be inserted
“and
(iii) goods where the tax on the supply is payable solely by the person to whom they are supplied in accordance with the provisions of section 32B of the Act.”

## Signature

E. Woods
Commissioner of Customs and Excise
New King’s Beam House 22 Upper Ground LONDON SE1 9PJ
5th May 1993

## Explanatory note

(This note is not part of the Regulations)
These Regulations revoke the Value Added Tax (Repayments to Third Country Traders) (Amendment) Regulations 1992 which did not achieve what was intended to be achieved, namely the implementation of the modification ofArticle 17.4 of the European Economic Community Sixth Directive (No. 77/338/EEC OJ No. 445, 13.7.1977, 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 repayment of tax under the Value Added Tax (Repayments to Third Country Traders) Regulations 1987.
These Regulations achieve what was intended to be achieved by inserting sub-paragraph (b)(iii) into regulation 5(2) of the Value Added Tax (Repayments to Third Country Traders) Regulations 1987.

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Source: https://www.legislation.gov.uk/uksi/1993/1222 (the official version)
Page: https://openlegislation.uk/value-added-tax-repayments-to-third-country-traders-amendment-regulations-1993
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.