The Value Added Tax (Repayments to Third Country Traders) (Amendment) Regulations 1992
These Regulations, which come into force on 1st January 1993, amend the Value Added Tax (Repayments to Third Country Traders) Regulations 1987 (“the 1987 Regulations”) to implement the modification of Article 17.4 of the European Economic Community Sixth Directive (No. 77/338/EEC OJ No. 445, 13.7.77, p.1) which modification enables Third Country traders whose taxable supplies fall to be taxed in accordance with section 32B of the Value Added Tax Act 1983 to be entitled to repayments of value added tax under the 1987 Regulations.