
1 
These Regulations may be cited as the Value Added Tax (Repayments to Third Country Traders) (Amendment) Regulations 1992 and shall come into force on 1st January 1993.
2 
The Value Added Tax (Repayments to Third Country Traders) Regulations 1987 shall be amended as follows.
3 
At the beginning of sub-paragraph (ii) of regulation 5(2)(b) there shall be inserted “goods and”.
Leonard Harris
Commissioner of Customs and Excise
New King’s Beam House,
22 Upper Ground,
London SE1 9PJ
10th December 1992