These Regulations may be cited as the Value Added Tax (Repayments to Third Country Traders) (Amendment) Regulations 1993 and shall come into force on 31st May 1993.
In sub-paragraph (b) of paragraph (2) of regulation 5 of the Value Added Tax (Repayments to Third Country Traders) Regulations 1987 —
(a)after paragraph (i) “or” shall be omitted; and
(b)after paragraph (ii) there shall be inserted “andiii goods where the tax on the supply is payable solely by the person to whom they are supplied in accordance with the provisions of section 32B of the Act.”
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