- 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.
(This note is not part of the Order)
This Order appoints 1st September 2006 as the day on which sections 18(1) to 18(3) of the Finance Act 2006 (c. 25) come into force.
Their amendments to section 21 of the Value Added Tax Act 1994 (c. 23) (value of imported goods) mean that auctioneer’s commission or premium is excluded from the value of certain goods for subsequent import VAT purposes. Those goods are certain(1) works of art, antiques, collections or collector’s pieces. This is only so if the goods are sold by auction while subject to the customs procedure for temporary importation with total relief from import duties.
A full regulatory impact assessment has not been produced for this instrument as it has no impact on the costs of business, charities or voluntary bodies.
For full details, see the Value Added Tax Act 1994 (c. 23) sections 21(5) to 21(6C) (as inserted by the Finance Act 1999 (c. 16) section 12(2)). Section 21 was also amended by the Finance Act 1995 (c. 4) section 22, the Finance Act 1996 (c. 8) section 27 and Schedule 41 Part IV(3), and the Finance Act 1999 (c. 16) section 12(1).
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