The Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1988
1These Regulations may be cited as the Value Added Tax...
2The Value Added Tax (Repayment to Community Traders) Regulations 1980...
3For regulation 3 there shall be substituted the following: Subject to the provisions of these Regulations a person to...
4For regulation 5 and the heading thereto there shall be...
5In regulation 7, for paragraph (1)(b)(ii) there shall be substituted...
6In regulation 8, (a) for paragraph (1), there shall be...

1988 No. 2217

VALUE ADDED TAX

The Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1988

Made

Laid before the House of Commons

Coming into force

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 23 of the Value Added Tax Act 19831 and of all other powers enabling them in that behalf, hereby make the following Regulations: