Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 1987

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Section 19(2).

SCHEDULE 2Amendments of Value Added Tax Act 1983

Supplies received from abroad

1Section 7 of the principal Act (reverse charge on supplies received from abroad) shall be amended as follows—

(a)in paragraph (b) of subsection (1), for the words "taxable person" there shall be substituted "person (in this section referred to as 'the recipient')";

(b)in subsection (1), in the words following paragraph (b) for the words "as if the taxable person" there shall be substituted "as if the recipient";

(c)in subsections (3) and (4) for the words "taxable person" there shall be substituted "recipient"; and

(d)in subsection (3) for the words "the allowance" there shall be substituted "any allowance".

Repayment of tax on importation to those in business overseas

2In subsection (1) of section 23 of the principal Act (which enables the Commissioners to provide by regulations for the repayment to persons carrying on business in other member States and certain other countries of tax on supplies to them in the United Kingdom) after the words "United Kingdom", where they first occur, there shall be inserted "or on the importation of goods by them into the United Kingdom".

Transfers of going concerns

3In section 33 of the principal Act (transfers of going concerns), after subsection (1) there shall be inserted—

“(1A)Where the transferee is liable to be registered by virtue of paragraph 1 (1 )(b) of Schedule 1 to this Act at the time the business is transferred, paragraph 4(2) of that Schedule shall not apply but the Commissioners shall register him with effect from that time.”.

Appeals

4In section 40(1) of the principal Act (appeals) for paragraph (d) there shall be substituted—

“(d)the proportion of input tax allowable under section 15 above”.

Yn ôl i’r brig

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