{
  "url": "https://openlegislation.uk/value-added-tax-repayments-to-third-country-traders-amendment-regulations-1993/regulation-3",
  "json_url": "https://openlegislation.uk/value-added-tax-repayments-to-third-country-traders-amendment-regulations-1993/regulation-3.json",
  "legislation": "uksi/1993/1222",
  "legislation_title": "The Value Added Tax (Repayments to Third Country Traders) (Amendment) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/value-added-tax-repayments-to-third-country-traders-amendment-regulations-1993",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": null,
  "text": "In sub-paragraph (b) of paragraph (2) of regulation 5 of the Value Added Tax (Repayments to Third Country Traders) Regulations 1987 —\n(a) after paragraph (i) “or” shall be omitted; and\n(b) after paragraph (ii) there shall be inserted\n“and\n(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.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1987/2015."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 32B was inserted by section 14(2) of, and paragraph 34 of Schedule 3 to, the Finance (No. 2) Act 1992."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/1222/regulation/3",
    "retrieved_at": "2026-10-29T13:57:02.665405+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}