Chwilio Deddfwriaeth

Chwiliad Uwch

Value Added Tax Act 1983

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

23Repayment of tax to those in business overseas

(1)The Commissioners may, by means of a scheme embodied in regulations, provide for the repayment, to persons to whom this section applies, of tax on supplies to them in the United Kingdom which would be input tax of theirs if they were taxable persons in the United Kingdom.

(2)This section—

(a)applies to persons carrying on business in a member State other than the United Kingdom, and

(b)shall apply also to persons carrying on business in other countries, if, pursuant to any Community Directive, rules are adopted by the Council of the Communities about refunds of tax to persons established elsewhere than in the member States,

but does not apply to persons carrying on business in the United Kingdom.

(3)Repayment shall be made in such cases only, and subject to such conditions, as the scheme may prescribe (being conditions specified in the regulations or imposed by the Commissioners either generally or in particular cases); and the scheme may provide—

(a)for claims and repayments to be made only through agents in the United Kingdom ;

(b)either generally or for specified purposes—

(i)for the agents to be treated under this Act as if they were taxable persons ; and

(ii)for treating claims as if they were returns under this Act and repayments as if they were repayments of input tax ; and

(c)for generally regulating the methods by which the amount of any repayment is to be determined and the repayment is to be made.

Yn ôl i’r brig

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