Commentary

V2.189M Non-Union scheme—refund of UK VAT

Part V2 Registration – deregistration

V2.189M Non-Union scheme—refund of UK VAT

V2.189M Non-Union scheme—refund of UK VAT

A person who is registered under VATA 1994, Sch 3B, or who is identified under the equivalent provisions in another member state, is not required to be registered under VATA 1994 by virtue of making qualifying supplies1. Consequently he is not a taxable person2 and is not, therefore, entitled to input tax credit3. He is, however, entitled to make a claim under the provisions in Directive 86/560/EEC (implemented in the UK by SI 1995/2518, Part XXI (Repayments to Third Country Traders)) (see V5.152). These provisions are, however modified in respect of such persons and

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