[F1[F2Repayments of import VAT to certain personsU.K.
133AO.—(1) This regulation applies where P—
(a)is not a taxable person; or
(b)has paid the import VAT on behalf of a person who is not a taxable person.
(2) P may make an application for the repayment of the import VAT as if P’s case were a reduced duty case under Chapter 2 of Part 7 of the Customs (Import Duty) (EU Exit) Regulations 2018 and as if the import VAT was paid in respect of a liability to import duty.
(3) Except as provided by this regulation, no claim for repayment in relation to the import VAT may be made (and, accordingly, paragraph 1(4) of Schedule 9ZB to the Act does not have effect to the extent that it would apply a different provision about the way in which a claim for repayment in relation to the import VAT may be made).]]
Textual Amendments