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Amendment of section 13 (remission of tax on goods exported, etc.) of Principal Act.
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124.— Section 13 of the Principal Act is amended—
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(a) in subsection (1A) by substituting the following for subparagraphs (i) and (ii):
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“(i) has at the time of the supply of the goods taken all reasonable steps to confirm that the purchaser is a traveller as defined in this section,
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(ii) has proof that the goods were exported by or on behalf of the traveller by the last day of the third month following the month in which the supply takes place,”,
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(b) in subsection (1A) by inserting the following after subparagraph (ii):
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“(iia) has proof that, where an amount of tax has been charged to the traveller in respect of a supply of goods covered by subparagraph (ii), that the amount to be repaid to the traveller has been repaid to that traveller no later than the twenty-fifth working day following receipt by the supplier of the traveller’s claim to repayment,”,
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and
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(c) by inserting the following after subsection (1C)—
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“(1D) Where, in relation to a supply of goods, any of the conditions of subparagraphs (i) to (v) of subsection (1A) are not complied with or are not complied with within the time limits specified in those subparagraphs, where applicable, then—
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(a) that supply is not a supply of traveller’s qualifying goods, and
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(b) zero-rating is not applicable to the supply of services by a VAT refunding agent, if any, in respect of those goods.”.
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