The Value Added Tax (Repayments to Third Country Traders) Regulations 1987
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).