55Amendments consequential on replacement of purchase tax
(1)In section 14(2) of the [1947 c. 44.] Crown Proceedings Act 1947 (summary applications to High Court for payment of purchase tax and furnishing of information relating thereto) and in section 14 of that Act as it applies in Northern Ireland for the words " purchase tax " in paragraphs (c) and (d) there shall be substituted the words " value added tax " ; but without prejudice to the operation of that section as originally enacted (or of the section substituted for Northern Ireland) with respect to purchase tax becoming due before the coming into force of this section or with respect to so much of the enactments relating to purchase tax as remains in force thereafter.
(2)In subsections (1) and (2) of section 7 of the [1968 c. 44.] Finance Act 1968 (relief from customs duty and purchase tax payable by persons entering the United Kingdom and simplified computation of duty and tax) for the words " purchase tax", wherever they occur, there shall be substituted the words " value added tax ".
(3)For subsection (6) of that section there shall be substituted the following subsection—
“(6)In this section " value added tax " means value added tax chargeable on the importation of goods and references to customs duty include any addition thereto by virtue of section 9 of the [1961 c. 36.] Finance Act 1961”.
(4)In section 6(1) of the Finance Act 1968 for the words following paragraph (a) there shall be substituted the following words—
“(b)being dutiable goods or chargeable goods, he has obtained in the United Kingdom without payment of duty or tax;
and in respect of which he is not entitled to exemption from duty and tax by virtue of any order under section 7 of this Act.
In this subsection 'chargeable goods' means goods on the importation of which value added tax is chargeable or goods obtained in the United Kingdom before 1st April 1973 which are chargeable goods within the meaning of the Purchase Tax Act 1963 ; and ' tax' means value added tax or purchase tax.”
(5)In section 9 of the [1968 c. 48.] International Organisations Act 1968 for the words " or of purchase tax " there shall be substituted the words " value added tax or car tax " and in paragraph 7 of Schedule 1 to that Act for the words " purchase tax paid on any goods " there shall be substituted the words " car tax paid on any vehicles and value added tax paid on the supply of any goods or services " ; but without prejudice to the operation of that section or paragraph as originally enacted with respect to purchase tax becoming due before the coming into force of this section.
(6)In section 6 of the [1971 c. 10.] Vehicles (Excise) Act 1971 (exemption from vehicles excise duty of vehicles acquired by overseas residents) the following shall be substituted for subsection (1), but without prejudice to the operation of that subsection as originally enacted in relation to purchase tax remitted under section 23 of the [1963 c. 9.] Purchase Tax Act 1963:—
“(1)A mechanically propelled vehicle shall not be chargeable with any duty under this Act if it has been supplied to the person keeping it by a taxable person within the meaning of section 4 of the Finance Act 1972 and the supply has been zero-rated in pursuance of subsection (7) of section 12 of that Act; but if, at any time, the value added tax that would have been chargeable on the supply but for the zero-rating becomes payable under subsection (8) of that section, or would have become so payable but for any authorisation or waiver under that subsection, then the provisions of subsection (3) below shall apply in relation to that vehicle”.
(7)This section shall come into force on 1st April 1973.