Explanatory note

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).