[F1PART 20AU.K.Repayments to EU traders incurring VAT on goods in Northern Ireland

184C.  For paragraph (1) of regulation 173B read—U.K.

“(1) The VAT referred to in regulation 173A is VAT charged on—

(a)an importation of goods into Northern Ireland; and

(b)a supply of goods made to the claimant in Northern Ireland if that VAT would be, or would be treated as, input tax of the claimant if the claimant were a taxable person.”]