- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
Statutory Instruments
VALUE ADDED TAX
Made
11th June 1999
Laid before the House of Commons
11th June 1999
Coming into force
1st July 1999
The Treasury, in exercise of the powers conferred on them by sections 30(4) and 96(9) of the Value Added Tax Act 1994(1) and of all other powers enabling them in that behalf, hereby make the following Order:
1. This Order may be cited as the Value Added Tax (Abolition of Zero-Rating for Tax-Free Shops) Order 1999 and shall come into force on 1st July 1999 and shall have effect in relation to supplies made on or after that date.
2. Schedule 8 to the Value Added Tax Act 1994 shall be varied by deleting from–
(a)Part I, the entry relating to tax-free shops, and
(b)Part II, Group 14 (tax-free shops)(2).
3. The Value Added Tax (Tax Free Shops) Order 1995(3) is hereby revoked.
Jim Dowd
David Jamieson
Two of the Lords Commissioners of Her Majesty’s Treasury
11th June 1999
(This note is not part of the Order)
This Order deletes, with effect from 1st July 1999, Group 14 of Schedule 8 to the Value Added Tax Act 1994 (c. 23), which Group zero-rated the sale of specified quantities of goods sold either in a tax-free shop or on board a ship or aircraft, in either case to a traveller making a journey to another member State.
The zero-rating of such supplies was permitted only until 30th June 1999 by Article 28k of Council Directive 77/388/EEC (O.J. L.145, 13.6.1977, p. 1), which was inserted by Council Directive 91/680/EEC (O.J. L.376, 31.12.1991, p. 1) and amended by Council Directive 94/4/EC (O.J. L.60, 3.3.1994, p. 14).
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys