The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992

Regulation 32 amends regulation 45 (re-importation of certain goods by non-taxable persons) to restrict its application to goods imported from outside the member States. The regulation is also amended to allow for the previous exportation to have been made from the United Kingdom or another member State.

Regulation 33 amends regulation 46 (re-importation of certain goods by taxable persons) to restrict its application to goods imported from outside the member States. The regulation is also amended to allow for the previous exportation to have been made from the United Kingdom or another member State.

Regulation 34 amends regulation 47 (re-importation of motor cars and works of art) to restrict its application to goods imported from outside the member States.

Regulation 35 amends regulation 48 (re-importation of goods exported for repair or process) to restrict its application to goods imported from outside the member States. The regulation is also amended to allow for the previous exportation to have been made from the United Kingdom or another member State.

Regulation 36 amends regulation 49 (zero-rating of supplies to export houses) to restrict its application to exports outside the member States.

Regulation 37 amends regulation 50 (zero-rating of supplies of containers) to restrict its application to exports outside the member States.

Regulation 38 amends regulation 51 (zero-rating of supplies to overseas persons) to restrict its application to exports outside the member States.

Regulations 39-42 amend the Retail Export Scheme, under which goods can be purchased for export free of VAT, to restrict its application to visitors who are not EC residents (including crew of any ship or aircraft) and who are returning to a country outside the member States and to EC residents who are emigrating to a country outside the member States. With effect from 1 January 1993 purchases of goods by EC residents will be taxed in the member State where the goods were supplied instead of upon their importation into another member State. Accordingly, regulations 53, 55 and 55A become redundant and are omitted. Regulations 52 and 54 are amended to restrict the relief from tax to the categories of person described above and to exports from the member States.

Regulation 43 amends regulations 56 and 57 (zero-rating of supplies of new vehicles to persons leaving the UK) to restrict its application to persons leaving the member States.

Regulation 44 introduces regulations 57A to 57L—

• (a) regulation 57A implements new Article 28c.A.a. The regulation provides for the zero-rating of supplies of goods which involve their removal to a customer in another member State who is a taxable person. The regulation provides for the supply to be zero-rated subject to any conditions the Commissioners may impose.

• (b) regulation 57B implements new Article 28c.A.c. The regulation provides for the zero-rating of supplies of goods subject to excise duty which involve the removal of those goods to another member State in circumstances where the purchaser is not registered for VAT in the member States and he complies with the requirements of excise duty legislation relating to the intra-EC movement of excise goods. The regulation applies to persons or bodies purchasing such goods for business purposes or for the purposes of the activities carried on by the body and specifies that the supply will be zero-rated subject to any conditions the Commissioners may impose.

• (c) regulation 57C implements new Article 28c.A.b. The regulation provides for the Commissioners to permit the purchase of a new means of transport in the UK without payment of tax, where the purchaser is a non-taxable person who intends to remove it from the UK to another member State. The regulation provides for the supply to be zero-rated subject to any conditions the Commissioners may impose and prescribes the time limit for the removal of the new means of transport from the UK.

• (d) regulation 57D prescribes those “third territories” which, because they are part of the customs territory of the Community but outside the EC VAT system, are to be treated, for VAT purposes, as if they were third countries. Goods received from and sent to these territories will, for VAT purposes, be treated as imports and exports.

• (e) regulation 57E specifies those territories that are to be treated as part of the EC for VAT purposes.

• (f) regulation 57F implements new Article 33.a. and specifies that the EC Council Regulation and national legislation governing the formalities required when goods enter or leave the customs territory of the Community are to apply to imports from and exports to third territories.

• (g) regulation 57G also implements new Article 33.a. and specifies the circumstances in which the internal Community transit procedure is to apply to imports from third territories.

• (h) regulation 57H applies, for VAT purposes, customs and excise duty legislation to goods imported from third territories, save those import provisions excepted from application to VAT specified in regulations 39, 39B and 40.

• (i) regulation 57I specifies that Customs enforcement powers relating to imports from outside the member States shall apply to imports from the third territories specified in regulation 57D(2) which are part of the territory of a member State.

• (j) regulation 57J specifies that the EC Regulations governing the export of goods to a place outside the customs territory of the Community are to apply, for VAT purposes, to goods exported to third territories.

• (k) regulation 57K applies, for VAT purposes, national customs and excise legislation relating to the export of goods to places outside the member States to goods exported to third territories.

• (l) regulation 57L specifies that Customs enforcement powers relating to exports of goods outside the member States shall apply to the export of goods to the third territories specified in regulation 57D(2) which are part of the territory of a member State.

Regulation 45 introduces regulation 58A. The new regulation provides for tax on an acquisition being accounted and paid for by reference to the value shown on an invoice issued in accordance with regulation 18A.

Regulation 46 (which implements new Article 28.e.) introduces regulation 60A which provides for accounting for and payment of tax in certain cases by reference to the duty point and for any question as to the inclusion of duty in the value of a supply or acquisition to be determined by reference to the duty point.

Regulation 47 (which implements Article 18) amends regulation 62(1A) to allow tax invoices issued under the law of another member State to be acceptable for deduction of input tax within the acquisition accounting arrangements.

Regulation 48 introduces regulations 64A to 64C—

• (a) regulation 64A implements Article 22. The regulation makes provision for the notification of, and payment of tax on, the acquisition of a new means of transport by non-taxable persons. It specifies the time by which both notification and payment must be made, the information to be provided, and requires that the notifications be sent to any office designated by the Commissioners for the purposes of receiving them.

• (b) regulation 64B implements new Article 28.a. The regulation defines the time of first entry into service of a means of transport for the purpose of determining whether or not the means of transport is new at the time of any intra-Community supply.

• (c) regulation 64C implements Article 22. The regulation makes provision for the notification of, and payment of tax on, the acquisition of goods subject to excise duty by persons or bodies who are not registered for VAT. It specifies the time by which both notification and payment must be made and the information to be provided.

Regulation 49 (which implements Article 21.1 and 22.1) substitutes revised forms 1 (application for registration), 4 (value added tax return) and 5 (final value added tax return) in the Schedule to the Value Added Tax (General) Regulations and introduces forms 6 (application for registration: distance selling), 7 (application for registration: acquisitions) and 8 (appointment of tax representative).

Footnotes

[^f00001]: 1983 c. 55; section 2C(4) was inserted by section 14(2) of, and paragraph 3(1) of Schedule 3 to, the Finance (No. 2) Act 1992 (c. 48); section 5(9) was amended by paragraph 6(2) of that Schedule; section 8B (3) was inserted by paragraph 10 of that Schedule; section 14(9) was amended by paragraph 15(5) of that Schedule; section 15 was amended by section 12(1) of the Finance Act 1987 (c. 16), section 26 of the Finance Act 1989 (c. 26) and paragraph 16 of Schedule 3 to the Finance (No. 2) Act 1992; section 16(7) and (8) was amended by paragraph 17(3) and (4) of that Schedule; section 24(1) was amended by paragraph 25 of that Schedule; section 25 was amended by paragraph 26 of that Schedule; sections 32A and 32B(6) were inserted by paragraph 34 of that Schedule; sections 46A and 46B were inserted by paragraph 44 of that Schedule; section 47A was inserted by paragraph 45 of that Schedule; paragraph 2 of Schedule 7 was amended by paragraph 64 of that Schedule; section 48(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners.

[^f00002]: S.I. 1985/886.

[^f00003]: Regulation 4 was amended by S.I. 1985/1650, 1987/1916, 1988/2108.

[^f00004]: Paragraphs 3 and 4 of Schedule 1 were substituted by section 10(6) of the Finance Act 1990 (c. 29); Schedule 1A and Schedule 1B are to be inserted by section 14(2) of, and paragraph 59 of Schedule 3 to, the Finance (No. 2) Act 1992 on a day appointed in accordance with section 14(3) of that Act.

[^f00005]: Paragraphs 7, 7A, 8A, 9 and 10 of Schedule 1 were substituted by section 14 of the Finance Act 1988 (c. 39).

[^f00006]: Paragraph 5A of Schedule 1 was substituted by section 14 of the Finance Act 1988.

[^f00007]: Paragraph 5 of Schedule 1 was substituted by section 14 of the Finance Act 1988.

[^f00008]: 1985 c. 54.

[^f00009]: Section 47A was inserted by section 14 of, and paragraph 45 of Schedule 3 to, the Finance (No. 2) Act 1992.

[^f00010]: Section 8(1)(b) is to be inserted by section 14(2) of, and paragraph 10 of Schedule 3 to, the Finance (No. 2) Act 1992 on a day appointed in accordance with section 14(3) of that Act.

[^f00011]: Regulation 20 was amended by S.I. 1989/1132.

[^f00012]: Subsections (3A) and (3B) of section 5 are to be inserted by section 14(2) of, and paragraph 6(1) of Schedule 3 to, the Finance (No. 2) Act 1992 on a day appointed in accordance with section 14(3) of that Act.

[^f00013]: Regulation 29 was amended by S.I. 1992/645.

[^f00014]: The relevant paragraphs of Schedule 1 were substituted by section 14 of the Finance Act 1988 (c. 39) and section 10(6) of the Finance Act 1990 (c. 29).

[^f00015]: Regulation 30 was amended by S.I. 1992/645.

[^f00016]: Regulation 32 was amended by S.I. 1992/645.

[^f00017]: Section 15(2)(ba) was inserted by section 14(2) of, and paragraph 16(2) of Schedule 3 to, the Finance (No. 2) Act 1992 (c. 48).

[^f00018]: Regulation 37 was amended by S.I. 1992/645.

[^f00019]: Regulation 37B was inserted by S.I. 1989/2355.

[^f00020]: Regulation 37C was inserted by S.I. 1989/2355.

[^f00021]: OJ No. L197, 27.7.84, p.1.

[^f00022]: OJ No. L302, 15.11.85, p.153; a relevant amendment was made by Council Regulation (EEC) No. 1911/91 (OJ No. L171, 29.6.91, p.1).

[^f00023]: 1979 c. 2.

[^f00024]: 1979 c. 3.

[^f00025]: 1979 c. 58.

[^f00026]: 1979 c. 7.

[^f00027]: S.I. 1988/809.

[^f00028]: OJ No. L272, 5.10.83, p.1; Commission Regulation (EEC) No. 3548/84 (OJ No. L331, 19.12.84, p.5) implements this Regulation.

[^f00029]: OJ No. L212, 2.8.86, p.1; Commission Regulation (EEC) No. 2458/87 (OJ No. L230, 17.8.87, p.1) implements this Regulation.

[^f00030]: OJ No. L174, 6.7.88, p.1.

[^f00031]: OJ No. L105, 23.4.83, p.1; implementing Regulations are Commission Regulations (EEC) Numbers 2288/83 (OJ No. L220, 11.8.83, p.13), 2289/83 (OJ No. L220, 11.8.83, p.15) and 2290/83 (OJ No. L220, 11.8.83, p.20).

[^f00032]: OJ No. L89, 2.4.76, p.1; Commission Regulation (EEC) No. 2945/76 (OJ No. L335, 4.12.76, p.1) implements this Regulation.

[^f00033]: OJ No. L376, 31.12.82, p.1.

[^f00034]: OJ No. L171, 29.6.84, p.1.

[^f00035]: OJ No. L188, 20.7.85, p.1.

[^f00036]: OJ No. L186, 30.6.89, p.1.

[^f00037]: OJ No. L256, 7.9.87, p.1.

[^f00038]: Commission Regulations (EEC) Numbers 4142/87 (OJ No. L387, 31.12.87, p.81), 4139/87 (OJ No. L387, 31.12.87, p.70) and 4141/87 (OJ No. L387, 31.12.87, p.76) implement Council Regulation (EEC) No. 2658/87.

[^f00039]: OJ No. L210, 31.7.91, p.1.

[^f00040]: Regulation 45 was amended by S.I. 1987/1916.

[^f00041]: Regulation 46 was amended by S.I. 1987/1916,

[^f00042]: Regulation 47(1)(a) was amended by S.I. 1992/1617.

[^f00043]: S.I. 1992/3135.

[^f00044]: OJ No. L367, 31.12.88, p.1.

[^f00045]: S.I. 1991/2724.

[^f00046]: OJ No. L302, 19.10.92, p.1.

[^f00047]: OJ No. L326, 12.11.92, p.11.

[^f00048]: OJ No. L262, 26.9.90, p.1.

[^f00049]: 1992 c. 48.

[^f00050]: Section 7(1) was amended by section 19(2) of, and Schedule 2 to, the Finance Act 1987 (c. 16).

[^f00051]: 1971 c. 10.

[^f00052]: The Schedule was amended by S.I. 1985/1650, 1987/1916, 1988/2108, 1989/2256, 1991/2312.