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The Value Added Tax (General) (Amendment) (No. 2) Regulations 1995

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Statutory Instruments

1995 No. 913

VALUE ADDED TAX

The Value Added Tax (General) (Amendment) (No. 2) Regulations 1995

Made

29th March 1995

Laid before the House of Commons

29th March 1995

Coming into force in accordance with regulation 1

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 37(3) of the Value Added Tax Act 1994(1) and of all other powers enabling them in that behalf, hereby make the following regulations:

1.  These regulations may be cited as the Value Added Tax (General)(Amendment) (No. 2) Regulations 1995 and shall come into force on the day that the Finance Bill 1995 is passed.

2.  The Value Added Tax (General) Regulations 1985(2) shall be amended in accordance with regulations 3 and 4 below.

3.  In regulation 38—

(a)the words “and in regulation 47” in paragraph (8) shall be omitted;

(b)paragraph (13) shall be omitted.

4.  Regulation 47(3) shall be omitted.

Leonard Harris

Commissioner of Customs and Excise

New King’s Beam House,

22 Upper Ground,

London,

SE1 9PJ

29th March 1995

Explanatory Note

(This note is not part of the Regulations)

These Regulations further amend the Value Added Tax (General) Regulations 1985 (S.I. 1985/886) (the principal Regulations).

Regulation 4 omits regulation 47 of the principal Regulations. The effect of this is to remove the relief from VAT on the importation of certain motor cars and works of art which had previously been exported from the United Kingdom. This relief was afforded under Article 32 of Council Directive No. 77/388/EEC (OJ No. L.145, 13.6.1977, p.1) which is deleted by Article 1.9 of Council Directive No. 94/5/EC (OJ No. L. 60, 3.3.1994, p.16).

Regulation 3 makes consequential amendments by removing references to regulation 47 elsewhere in the principal Regulations.

(1)

1994 c. 23; section 96(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners under the Act.

(2)

S.I. 1985/886.

(3)

Regulation 47 was amended by S.I. 1992/1617 and S.I. 1992/3102.

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