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The Value Added Tax (Amendment) (No. 5) Regulations 2003
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- UK Statutory Instruments
- 2003 No. 2318
- Regulation 5
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Importations
5. For regulation 120(2)(b) substitute—
“(b)in Commission Regulation (EEC) No 2454/93(1) which contains provisions implementing the Community Customs Code—
(i)Articles 496 to 523, Articles 536 to 544 and Article 550 (but only to the extent that these Articles apply to the drawback system of inward processing relief),
(ii)Article 519 (compensatory interest),
(iii)Articles 585 to 592 (outward processing) (and Articles 496 to 523 to the extent that they are relevant to outward processing),
(iv)Articles 844 to 856 and Article 882 (returned goods).”.
(1)
OJ L 253, 11.10.93, p 1; relevant amending instruments are the 1994 Act of Accession of the Kingdom of Norway, the Republic of Austria, the Republic of Finland and the Kingdom of Sweden (OJ C 241, 29.8.94, p 21) as adjusted by Council Decision 95/1/EC (OJ L 1, 1.1.95 p 1), Commission Regulation (EC) No 75/98 (OJ L 7, 13.1.98, p 3), Commission Regulation (EC) No 1677/98 (OJ L 212, 30.7.98, p 18), Commission Regulation (EC) No 993/2001 (OJ L 141, 28.5.01, p 1).
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