- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
5.—(1) In Article—
(a)2 for “to be transmitted to the Commission (Eurostat)”, substitute “and the United Kingdom”;
(b)8(1)—
(i)for each “taxation” substitute “value added tax”,
(ii)omit “in accordance with Directive 77/388/EEC”;
(c)8(3)(b) omit “at the time of completing the declaration or that” and “, in the absence of any special provisions decided by the Member States”;
(d)10 omit “for national purposes” and everything starting with “provided” and ending with “Commission”;
(e)11 and in 12, for “which” substitute “may”, and for “may use” substitute “using”;
(f)13(1)—
(i)for the first “their” substitute “the”,
(ii)for the second “their” substitute “the relevant”,
(iii)omit “with other Member States”;
(g)13(2)(a) and (b)—
(i)after “value of” insert “relevant”,
(ii)omit “with other Member States”;
(h)13(4) for “EUR 200” substitute “£175”;
(i)14 omit “for data to be transmitted to the Commission (Eurostat)”;
(j)15(3)—
(i)for “Member States” substitute “The Commissioners for Her Majesty’s Revenue and Customs when”,
(ii)for “3 million EUR” substitute “£2.62 million”;
(k)17(1)(c) after “taxable person” insert “(for value added tax purposes, or for corresponding purposes under the law of a member State)”;
(l)17(2)(a) and (b), for “another” substitute “a” and for “reporting Member State” substitute “United Kingdom”;
(m)17(2)(b) for “in the Member State” substitute “if the United Kingdom is the country”;
(n)17(4) for “of arrival and dispatch” substitute “the United Kingdom”;
(o)18 omit “, provided that they keep the Commission (Eurostat) informed on their particular practice before application”;
(p)19(1)(b) for “Member State” substitute “country”;
(q)19(2) for “reporting Member State” substitute “United Kingdom” and for “another” substitute “a”;
(r)20(1)(a) after “any Member State” insert “and the United Kingdom”;
(s)20(2)—
(i)for each “another” substitute “a”,
(ii)for each “reporting Member State” or “receiving Member State” or “dispatching Member State” substitute “United Kingdom”;
(t)20(3) omit “, except for goods belonging to CN chapter 27, the transmission of data on quantity is optional and”;
(u)21(1))(b) for “Member State” substitute “United Kingdom if that is”;
(v)21(2)—
(i)for each “another” substitute “a”,
(ii)for each “reporting Member State” substitute “United Kingdom”;
(w)21(3) for “another” substitute “a”;
(x)22(2)—
(i)after “taxable persons” insert “one of whom is”,
(ii)for “different Member States” substitute “the United Kingdom”,
(iii)for each “Member State” substitute “country”;
(y)22(3)(b) for the second and third “Member State”, substitute “country”;
(z)23(2)—
(i)omit “Community”,
(ii)omit “to transmit data referred to in paragraph 1 to the Commission (Eurostat)”,
(iii)for “reporting Member State” substitute “United Kingdom”.
(2) In Annex—
(a)I—
(i)for “to be transmitted to the Commission (Eurostat)” substitute “and the United Kingdom”,
(ii)omit “as a supply/acquisition”,
(iii)for “a Member State” and “the host Member State” substitute “the United Kingdom”,
(iv)omit each “other”;
(b)IV—
(i)for “territory of the Member State concerned” substitute “United Kingdom”,
(ii)for “another” substitute “a”,
(iii)for “outside the Community” substitute “elsewhere”.
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