PART XXIREPAYMENTS TO THIRD COUNTRY TRADERS

Interpretation of Part XXII1185

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1

In this Part—

  • “claimant” means a person making a claim under this Part or a person on whose behalf a claim is made and any agent acting on his behalf as his VAT representative;

  • “official authority” means any government body or agency in any country which is recognised by the Commissioners as having authority to act for the purposes of this Part;

  • “prescribed year” means the period of 12 months beginning on the first day of July in any year;

  • “VAT representative” means any person established in the United Kingdom and registered for VAT purposes in accordance with the provisions of Schedule 1 to the Act who acts as agent on behalf of a claimant;

  • “third country” means a country other than those comprising the member States of the European Community;

  • “trader” means a person carrying on a business who is established in a third country and who is not a taxable person in the United Kingdom.

2

For the purposes of this Part, a person is treated as being established in a country if—

a

he has there a business establishment, or

b

he has no such establishment (there or elsewhere) but his permanent address or usual place of residence is there.

3

For the purposes of this Part—

a

a person carrying on business through a branch or agency in any country is treated as being established there, and

b

where the person is a body corporate its usual place of residence shall be the place where it is legally constituted.