The Value Added Tax (Repayments to Third Country Traders) (Amendment) Regulations 1993

Made: 5th May 1993

Laid before the House of Commons: 10th May 1993

Coming into force: 31st May 1993

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 23 of the Value Added Tax Act 1983 [^f00001] and of all other powers enabling them in that behalf, hereby make the following Regulations:

1

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.

2

The Value Added Tax (Repayments to Third Country Traders) (Amendment) Regulations 1992[^f00002] are hereby revoked.

3

In sub-paragraph (b) of paragraph (2) of regulation 5 of the Value Added Tax (Repayments to Third Country Traders) Regulations 1987 [^f00003]—

• (a) after paragraph (i) “or” shall be omitted; and

• (b) after paragraph (ii) there shall be inserted

and (iii) 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[^f00004].

Signed

E. Woods — Commissioner of Customs and Excise — 5th May 1993

Explanatory note

(This note is not part of the Regulations)

These Regulations revoke the Value Added Tax (Repayments to Third Country Traders) (Amendment) Regulations 1992 which did not achieve what was intended to be achieved, namely the implementation of the modification ofArticle 17.4 of the European Economic Community Sixth Directive (No. 77/338/EEC OJ No. 445, 13.7.1977, 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 repayment of tax under the Value Added Tax (Repayments to Third Country Traders) Regulations 1987.

These Regulations achieve what was intended to be achieved by inserting sub-paragraph (b)(iii) into regulation 5(2) of the Value Added Tax (Repayments to Third Country Traders) Regulations 1987.

Footnotes

[^f00001]: 1983 c. 55; section 23 was amended by paragraph 2 of Schedule 2 to the Finance Act 1987 (c. 16) and by section 14(2) of, and paragraph 24 of Schedule 3 to, the Finance (No. 2) Act 1992 (c. 48); section 48(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners.

[^f00002]: S.I. 1992/3153.

[^f00003]: S.I. 1987/2015.

[^f00004]: Section 32B was inserted by section 14(2) of, and paragraph 34 of Schedule 3 to, the Finance (No. 2) Act 1992.