Statutory Instruments

2010 No. 2940

Value Added Tax

The Value Added Tax (Amendment) (No. 3) Regulations 2010

Made

8th December 2010

Laid before the House of Commons

10th December 2010

Coming into force

4th January 2011

The Commissioners for Her Majesty’s Revenue and Customs(1) make the following Regulations in exercise of the powers conferred by sections 26B(2), 39(1) and (3)(3) of, and paragraph 2A(4) of Schedule 11 to, the Value Added Tax Act 1994(5).

(1)

The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.

(2)

Section 26B was inserted by section 23(1) and (4) of the Finance Act 2002 (c. 23).

(3)

Section 39 was amended by section 77(1) and (2) of the Finance Act 2009 (c. 10).

(4)

Paragraph 2A of Schedule 11 was inserted by section 24(2) and (5) of the Finance Act 2002 with effect from 1 December 2003 by virtue of S.I. 2003/3043 and its scope was extended by paragraph 22 of Schedule 3 to the Finance Act 2009 and paragraph 22 of Schedule 2 to the Finance (No. 2) Act 2010 (c. 31).

(5)

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.