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The Value Added Tax Regulations 1995
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- Offerynnau Statudol y Deyrnas Unedig
- 1995 No. 2518
- PART XVI
- Regulation 121B
Pa Fersiwn
Nodweddion Uwch
- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
- Dangos Llinell Amser Newidiadau
Rhagor o Adnoddau
Changes over time for: Section 121B
Version Superseded: 31/12/2020
Alternative versions:
- 01/10/2003- Amendment
- 01/01/2020
Point in time - 31/12/2020- Amendment
Status:
Point in time view as at 01/01/2020.
Changes to legislation:
There are currently no known outstanding effects for the The Value Added Tax Regulations 1995, Section 121B.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
[F1121B.—(1) The application of Council Regulation (EEC) No 2913/92 (Community Customs Code) in relation to any VAT chargeable on the importation of goods from places outside the member States is subject to the following prescribed adaptations.U.K.
(2) But the adaptation in paragraph (5) only applies to the extent that the Commissioners grant deferment of payment of the relevant VAT with nil security.
(3) In Article 218(1) second sub-paragraph (single entry in the accounts), after “secured” regard there being “if required”.
(4) In Article 225 first sub-paragraph (deferment of payment conditional on security), after “applicant” regard there being “(but the customs authorities may waive this condition if there is no risk to the payment)”.
(5) Regard Article 225 as not being subject to Article 192 (fixing amount of security).]
Textual Amendments
F1Regs. 121A-121C inserted (1.10.2003) by The Value Added Tax (Amendment) (No. 5) Regulations 2003 (S.I. 2003/2318), regs. 1(1), 6
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