
1 
These Regulations may be cited as the Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1992 and shall come into force on 1st January 1993.
2 
The Value Added Tax (Repayment to Community Traders) Regulations 1980 shall be amended as follows.
3 
In regulation 3, for “supplies made to him in the United Kingdom or on goods imported by him into” there shall be substituted “goods imported by him from a place outside the member States in respect of which no other relief is available or on supplies made to him in”.
4 
At the beginning of sub-paragraph (ii) of regulation 4(b), there shall be inserted “goods and”.
5 
In regulation 5, for “into the United Kingdom” there shall be substituted “from a place outside the member States”.
6 
In regulation 8—
(a) in paragraph (1), after “importations” in the first place where that word occurs there shall be inserted “from a place outside the member States”; and
(b) in paragraph (3), after “importations” there shall be inserted “from a place outside the member States”.
Leonard Harris
Commissioner of Customs and Excise
New King’s Beam House,
22 Upper Ground,
London SE1 9PJ
8th December 1992