{
  "url": "https://openlegislation.uk/value-added-tax-repayments-to-third-country-traders-regulations-1987",
  "json_url": "https://openlegislation.uk/value-added-tax-repayments-to-third-country-traders-regulations-1987.json",
  "id": "uksi/1987/2015",
  "title": "The Value Added Tax (Repayments to Third Country Traders) Regulations 1987",
  "short_title": "Value Added Tax (Repayments to Third Country Traders) 1987",
  "long_title": "These Regulations are made under section 23 of the Value Added Tax Act 1983, as amended. They implement in the United Kingdom a scheme which will operate throughout the Community for the refund of value added tax incurred in Member States by business persons from non-Community (third) countries. The scheme has its origin in Council Directive 86/560/EEC (OJ No. L 326, 21.11.86, p. 40) which was adopted in Brussels on 17th November 1986. It complements the relief from double taxation currently available to Community Traders under the provisions of Council Directive 79/1072/EEC (OJ No. L 331, 27.12.79, p. 11) which was adopted in Brussels on 6th December 1979 and implemented by the Value Added Tax (Repayment to Community Traders) Regulations 1980 (S.I. 1980/1537).",
  "citation": "S.I. 1987/2015",
  "type": "uksi",
  "year": "1987",
  "number": "2015",
  "version": "current",
  "date": "1987-11-25",
  "revised": false,
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      "url": "https://openlegislation.uk/value-added-tax-repayments-to-third-country-traders-regulations-1987/regulation-1",
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      "heading": "Interpretation",
      "url": "https://openlegislation.uk/value-added-tax-repayments-to-third-country-traders-regulations-1987/regulation-2",
      "extent": null,
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      "path": "regulation/3",
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      "heading": "Repayments of tax",
      "url": "https://openlegislation.uk/value-added-tax-repayments-to-third-country-traders-regulations-1987/regulation-3",
      "extent": null,
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      "heading": "Tax representatives",
      "url": "https://openlegislation.uk/value-added-tax-repayments-to-third-country-traders-regulations-1987/regulation-4",
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      "heading": "Persons to whom these Regulations apply",
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      "heading": "Tax which will not be repaid",
      "url": "https://openlegislation.uk/value-added-tax-repayments-to-third-country-traders-regulations-1987/regulation-7",
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      "title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
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  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
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}