Related Commentary  Related CasesRelated HMRC Manuals

39(1)  The Commissioners may, by means of a scheme embodied in regulations, provide for the repayment, to persons to whom this section applies, of VAT on supplies to them in the United Kingdom or on the importation of goods by them from places outside the member States which would be input tax of theirs if they were taxable persons in the United Kingdom.

39(2)  This section–

(a)applies to persons carrying on business in another member State, and

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