S.L. 406.13 Art. 1Citation and commencement.

(1) The title of these regulations is the Value Added Tax

(Refund to Non-residents) Regulations.

(2) These regulations shall be deemed to have come into force on 1st May, 2004 and shall apply to purchases, made by non-resident travellers, of goods taken out of the Community in their personal luggage on or after this date.