{
  "url": "https://openlegislation.uk/value-added-tax-repayments-to-third-country-traders-regulations-1987/note",
  "json_url": "https://openlegislation.uk/value-added-tax-repayments-to-third-country-traders-regulations-1987/note.json",
  "legislation": "uksi/1987/2015",
  "legislation_title": "The Value Added Tax (Repayments to Third Country Traders) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/value-added-tax-repayments-to-third-country-traders-regulations-1987",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/2015/note",
    "retrieved_at": "2026-10-29T16:17:15.318106+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."
}