39 Repayment of VAT to those in business overseas
Value Added Tax Act 1994 (1994 c 23) | Legislation

39  Repayment of VAT to those in business overseas

[(1)     The Commissioners may, by means of a scheme embodied in regulations, provide for the repayment, to persons carrying on business wholly outside the United Kingdom, of VAT which would be input tax of theirs if they were taxable persons in the United Kingdom.

(2)     The scheme may make different provision in relation to persons carrying

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