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

184D.  For paragraph (2) of regulation 173B read—U.K.

“(2) A claim for repayment may not be made in respect of VAT charged on—

(a)an importation of goods in respect of which the VAT charged is eligible for other relief;

(b)a supply or importation of goods which the claimant has removed or intends to remove from Northern Ireland to a member State, or which the claimant has exported or intends to export to a place outside the member States or to remove to Great Britain;

(c)a supply or importation of goods which the claimant has used or intends to use for the purpose of any supply made in the course of a business activity carried on by the claimant in Northern Ireland;

(d)a supply or importation of goods which if made to a taxable person would be excluded from credit under section 25 of the Act (payment of VAT by reference to accounting periods and credit for input tax against output tax); or

(e)the supply or importation of goods to a travel agent which is for the direct benefit of a traveller other than the travel agent or the travel agent's employee.”]