- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/04/1991)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 01/01/1993
Point in time view as at 01/04/1991.
There are currently no known outstanding effects for the Value Added Tax Act 1983 (repealed 1.9.1994), Group 15—Imports, Exports, etc..
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Item No.
1The supply of imported goods before the delivery of an entry (within the meaning of section 37 of the M1Customs and Excise Management Act 1979) under an agreement requiring the purchaser to make such entry.
F12
Textual Amendments
F1Sch. 5 Group 15 Item 2 and Note (1) repealed by Finance Act 1987 (c. 16, SIF 40:2), ss. 13(5), 72(7), Sch. 16 Pt. 1V
3The supply to or by an overseas authority, overseas body or overseas trader, charged with the management of any defence project which is the subject of an international collaboration arrangement or under direct contract with any government or government-sponsored international body participating in a defence project under such an arrangement, of goods or services in the course of giving effect to that arrangement.
4The supply to an overseas authority, overseas body or overseas trader of jigs, patterns, templates, dies, punches and similar machine tools used in the United Kingdom solely for the manufacture of goods for export.
Notes:
(1)
F2(2)An “international collaboration arrangement” means any arrangement which—
(a)is made between the United Kingdom Government and the government of one or more other countries, or any government-sponsored international body for collaboration in a joint project of research, development or production; and
(b)includes provision for participating governments to relieve the cost of the project from taxation.
(3)“Overseas authority” means any country other than the United Kingdom or any part of or place in such a country or the government of any such country, part or place.
(4)“Overseas body” means a body established outside the United Kingdom.
(5)“Overseas trader” means a person who carries on a business and has his principal place of business outside the United Kingdom.
(6)Item 4 does not apply where the overseas authority, overseas body or overseas trader is a taxable person.
Textual Amendments
F2Sch. 5 Group 15 Item 2 and Note (1) repealed by Finance Act 1987 (c. 16, SIF 40:2), ss. 13(5), 72(7), Sch. 16 Pt. 1V
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