Part II Reliefs, exemptions and repayments

Imports, overseas businesses etc

F739 Repayment of VAT to those in business overseas.

F71

The Commissioners may, by means of a scheme embodied in regulations, provide for the repayment, to persons carrying on business wholly outside the United Kingdom, of VAT which would be input tax of theirs if they were taxable persons in the United Kingdom.

2

The scheme may make different provision in relation to persons carrying on business in different places.

3

Repayment shall be made in such cases F1and to such extent 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—

F5za

for claims to be made in such form and manner as may be specified in the scheme or by the Commissioners in accordance with the scheme;

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 F4in respect of such period as may be prescribed and repayments as if they were repayments of input tax; F3...

F2ba

for and in connection with the payment of interest to or by the Commissioners (including in relation to the repayment of interest wrongly paid), and

F6c

for generally regulating—

i

the time by which claims must be made, and

ii

the methods by which the amount of any repayment is to be determined and the repayment is to be made.