C2C1PART XXIREPAYMENTS TO F2TRADERS OUTSIDE THE UNITED KINGDOM

Annotations:
Amendments (Textual)
Modifications etc. (not altering text)
C1

Pt. 21 modified (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by 1994 c. 23, Sch. 9ZE para. 41 (as inserted by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7))

Interpretation of Part XXII1185

—

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;

  • F3...

  • “trader” means a person carrying on a business who is established F1outside the United Kingdom 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.