Key domestic legislation: VAT Regulations 1995 (SI 1995/2518), Part XXI
Entities that are registered for business purposes in a country outside the UK can use the UK VAT refund scheme to reclaim UK VAT incurred, provided that:
- Ìý
•ÌýÌýÌýÌý the entity is not registered, liable or eligible to be registered for VAT in the UK;
- Ìý
•ÌýÌýÌýÌý the entity
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