Regulation 7 Tax which will not be repaid
(1)
The following tax shall not be repaid —
(a)
tax charged on a supply which if made to a taxable person would be excluded from any credit under section 14 of the Act;
(b)
tax charged on a supply to a travel agent which is for the direct benefit of a traveller other than the travel agent or his employee.
(2)
In this regulation a travel agent includes a tour operator or any person who purchases and resupplies services of a kind enjoyed by travellers.