Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)
Pan adawodd y DU yr UE, cyhoeddodd legislation.gov.uk ddeddfwriaeth yr UE a gyhoeddwyd gan yr UE hyd at ddiwrnod cwblhau’r cyfnod gweithredu (31 Rhagfyr 2020 11.00 p.m.). Ar legislation.gov.uk, mae'r eitemau hyn o ddeddfwriaeth yn cael eu diweddaru'n gyson ag unrhyw ddiwygiadau a wnaed gan y DU ers hynny.
Point in time view as at 15/03/2011.
There are currently no known outstanding effects by UK legislation for Council Implementing Regulation (EU) No 282/2011, Article 38.
1.‘Means of transport’ as referred to in Article 56 and point (g) of the first paragraph of Article 59 of Directive 2006/112/EC shall include vehicles, whether motorised or not, and other equipment and devices designed to transport persons or objects from one place to another, which might be pulled, drawn or pushed by vehicles and which are normally designed to be used and actually capable of being used for transport.
2.The means of transport referred to in paragraph 1 shall include, in particular, the following vehicles:
(a)land vehicles, such as cars, motor cycles, bicycles, tricycles and caravans;
(b)trailers and semi-trailers;
(c)railway wagons;
(d)vessels;
(e)aircraft;
(f)vehicles specifically designed for the transport of sick or injured persons;
(g)agricultural tractors and other agricultural vehicles;
(h)mechanically or electronically propelled invalid carriages.
3.Vehicles which are permanently immobilised and containers shall not be considered to be means of transport as referred to in paragraph 1.
Mae’r holl gynnwys ar gael dan Drwydded Llywodraeth Agored v3.0 ac eithrio ble nodir yn wahanol. Yn ychwanegol mae’r safle hwn â chynnwys sy’n deillio o EUR-Lex, a ailddefnyddiwyd dan delerau Penderfyniad y Comisiwn 2011/833/EU ar ailddefnyddio dogfennau o sefydliadau’r UE. Am ragor o wybodaeth gweler ddatganiad cyhoeddus Swyddfa Gyhoeddiadau’r UE ar ailddefnyddio.
