- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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(This note is not part of the Regulations)
These Regulations amend, with effect from 1st March 1996, the Value Added Tax Regulations 1995 (“the principal Regulations”) insofar as they relate to the supply of a used motor vehicle which is to be exported by someone other than the supplier and the requirement for businesses to supply certain information in their EC Sales Lists.
The amendments are necessary in order to comply with the requirements of Article 15.2 of Council Directive 77/388/EEC (OJ No. L145, 13.6.1977 p.1) (“the Sixth VAT Directive”) and Article 22 of the Sixth VAT Directive as substituted by Council Directive 91/680/EC (OJ L376, 31.12.1991) and amended by Article 1.12 of Council Directive 95/7/EC (OJ No. L102/18, 5.5.1995) (“the Second VAT Simplification Directive”).
One of the effects of the amendments to the Sixth VAT Directive is that it is no longer a requirement for businesses to declare supplies of goods for processing in their EC Sales Lists.
Regulation 6 amends regulation 22 of the principal Regulations by removing the requirement to provide information relating to such supplies. Regulations 3, 4, 5 and 7 make the necessary consequential amendments.
Regulation 8 amends paragraph (4) of regulation 117, so as to permit the zero-rating of a supply of a used motor vehicle which is to be exported to a destination outside of the European Community by someone other than the supplier. This change is necessary in order to reflect more closely the requirements of Article 15.2 of the Sixth VAT Directive.
Regulation 9 makes the necessary consequential amendments.
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