- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
18(1)Section 18B (fiscally warehoused goods: relief) is amended as follows.
(2)Omit subsection (1).
(3)In subsection (2), omit “also”.
(4)In subsection (2A), omit “(1)(d) or”.
(5)In subsection (3), omit “acquisition or”.
(6)In subsection (4), omit “acquisition or” in both places.
(7)For subsection (5) substitute—
“(5)VAT is chargeable on a supply made by a person who is not a taxable person, but who would be were it not for paragraph 1(9) of Schedule 1, where—
(a)subsection (4) applies to that supply, and
(b)that supply is taxable and not zero-rated.”
(8)For subsection (6) substitute—
“(6)In this section “eligible goods” means goods—
(a)of a description falling within Schedule 5A,
(b)in the case of imported goods—
(i)upon which any import duty has been paid or deferred (by virtue of the customs and excise Acts or any subordinate legislation made under those Acts), and
(ii)upon which any VAT chargeable under section 1(1)(c) has been paid, or deferred (by virtue of the customs and excise Acts or any subordinate legislation made under those Acts), and
(c)in the case of goods subject to a duty of excise, upon which any excise duty has been paid or deferred under section 127A of the Management Act.”
(9)In subsection (7)—
(a)for “an acquisition or supply” substitute “a supply”, and
(b)for “the acquisition or supply” substitute “the supply”.
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