The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992

25.  In regulation 38—

(a) paragraphs (2) and (4) shall be omitted;

(b) in paragraph (5), for “registered person” there shall be substituted “person registered in the United Kingdom” and after the words “United Kingdom” where they last occur there shall be inserted “to a place outside the member States”;

(c) in paragraph (6), for the words from “regulations 52” onwards there shall be substituted the following—

• “regulations 52 and 54 “goods” does not include—

  (a)

  a motor vehicle; or

  (b)

  a boat intended to be exported under its own power.”;

(d) in paragraph (11), for “United Kingdom” in each place where those words occur, there shall be substituted “member States”;

(e) in paragraph (12), for “regulations 52, 53, 54 and 55” there shall be substituted “regulations 52 and 54”; and

(f) for paragraph (14) there shall be substituted the following—

“(14) In regulations 57F and 57J “customs territory of the Community” means the territory specified in Article 1 of Council Regulation (EEC) No. 2151/84(1) as amended by the Act of Accession of Spain and Portugal (2).”.

(1)

OJ No. L197, 27.7.84, p.1.

(2)

OJ No. L302, 15.11.85, p.153; a relevant amendment was made by Council Regulation (EEC) No. 1911/91 (OJ No. L171, 29.6.91, p.1).