The Value Added Tax (Amendment) (No. 2) Regulations 2014

Statutory Instruments

2014 No. 1497

Value Added Tax

The Value Added Tax (Amendment) (No. 2) Regulations 2014

Made

6th June 2014

Laid before the House of Commons

9th June 2014

Coming into force

1st July 2014

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the power conferred by section 25(1) of, and paragraph 2(1), (3A), (3B) and (11) of Schedule 11 to, the Value Added Tax Act 1994(1); sections 132 and 133 of the Finance Act 1999(2) and sections 135 and 136 of the Finance Act 2002(3).

(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. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) 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. Paragraph 2(1) of Schedule 11 was amended by section 24(1)(b) and (5) of the Finance Act 2002 (c. 23) and by section 204 of, and paragraphs 1 and 12 of Schedule 29 to, the Finance Act 2012 (c. 14). Paragraph 2(3A) and (3B) of Schedule 11 were inserted by section 19(7) of the Finance Act 2006 (c. 25). Paragraph 2(3B) was substituted by S.I. 2007/1421. Paragraph 2(3A) and (3B) were amended by section 204 of, and paragraphs 1 and 12 of Schedule 29 to, the Finance Act 2012 (c. 14).

(2)

1999 c. 16; section 132 was amended by paragraph 156 of Schedule 17 to the Communications Act 2003 (c. 21).

(3)

2002 c. 23; section 135 was amended by section 50(6) of, and paragraphs 94 and 95 of Schedule 4 to, the Commissioners for Revenue and Customs Act 2005, section 93 of the Finance Act 2007 (c. 11) and S.I. 2011/1043.