SCHEDULES

F1SCHEDULE 9ZAVAT on acquisitions in Northern Ireland from member States

Annotations:
Amendments (Textual)
F1

Schs. 9ZA, 9ZB inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)) (with savings and transitional provisions in S.I. 2020/1545, Pt. 4); S.I. 2020/1642, reg. 9

PART 13Interpretive provisions

Meaning of “new means of transport”

83

1

In this Act “means of transport” in the expression “new means of transport” means any of the following if they are intended for the transport of persons or goods—

a

any ship exceeding 7.5 metres in length;

b

any aircraft the take-off weight of which exceeds 1550 kilograms;

c

any motorized land vehicle which—

i

has an engine with a displacement or cylinder capacity exceeding 48 cubic centimetres, or

ii

is constructed or adapted to be electrically propelled using more than 7.2 kilowatts.

2

For the purposes of this Schedule a means of transport is to be treated as new, in relation to any supply or any acquisition from a member State, at any time unless at that time—

a

the period that has elapsed since its first entry into service is—

i

in the case of a ship or aircraft, a period of more than 3 months, and

ii

in the case of a land vehicle, a period of more than 6 months. and

b

it has, since its first entry into service, travelled under its own power—

i

in the case of a ship, for more than 100 hours,

ii

in the case of an aircraft, for more than 40 hours, and

iii

in the case of a land vehicle, for more than 6000 kilometres.

3

The Treasury may by order vary this paragraph—

a

by adding or deleting any ship, aircraft or vehicle of a description specified in the order to or from those which are for the time being specified in sub-paragraph (1);

b

by altering, omitting or adding to the provisions of sub-paragraph (2) for determining whether a means of transport is new.

4

The Commissioners may by regulations make provision specifying the circumstances in which a means of transport is to be treated for the purposes of this paragraph as having first entered into service.