# The Value Added Tax (Repayments to Third Country Traders) Regulations 1987, Introduction: Introductory text


VALUE ADDED TAX
Made 25th November 1987
Laid before the House of Commons 3rd December 1987
Coming into force 31st December 1987
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:

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Source: https://www.legislation.gov.uk/uksi/1987/2015/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-repayments-to-third-country-traders-regulations-1987/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.