Regulation 3
In sub-paragraph (b) of paragraph (2) of regulation 5 of the Value Added Tax (Repayments to Third Country Traders) Regulations 1987 f1—
(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 Actf2.”
Annotations
Footnotes
- f1
- f2
-
Section 32B was inserted by section 14(2) of, and paragraph 34 of Schedule 3 to, the Finance (No. 2) Act 1992.