1992 No. 3153
VALUE ADDED TAX
The Value Added Tax (Repayments to Third Country Traders) (Amendment) Regulations 1992
Made 10th December 1992
Laid before the House of Commons 11th December 1992
Coming into force 1st January 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 and of all other powers enabling them in that behalf, hereby make the following Regulations:
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.