C2C1PART XXIREPAYMENTS TO F3TRADERS 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))

VAT which will not be repaidI1190

—

1

The following VAT shall not be repaid—

F1za

VAT which the Commissioners would be obliged to repay if it was the subject of a claim made in accordance with Part 20 or Part 20A;

a

VAT charged on a supply which if made to a taxable person would be excluded from any credit under section 25 of the Act,

b

VAT charged on a supply to a travel agent which is for the direct benefit of a traveller other than the travel agent or his employee.

F2c

VAT charged on a supply used or to be used in making supplies of a description falling within article 3 of the Value Added Tax (Input Tax) (Specified Supplies) Order 1999.

2

In this regulation a travel agent includes a tour operator or any person who purchases and resupplies services of a kind enjoyed by travellers.