Act repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(2), Sch. 15 (with Sch. 13 paras. 2, 6, 9)

Ss. 8A - 8C inserted (1.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 14(2), Sch. 3 Pt. I para.10; S.I. 1992/2979, art. 4, Sch. Pt.II (with art. 5).

Ss. 8A - 8C inserted (1.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 14(2), Sch. 3 Pt. I para.10; S.I. 1992/2979, art. 4, Sch. Pt.II (with art. 5).

http://www.legislation.gov.uk/ukpga/1983/55/section/8BValue Added Tax Act 1983 (repealed 1.9.1994)An Act to consolidate the enactments relating to value added tax.1983-07-26texttext/xmlenStatute Law Database2020-06-191994-09-01 Acquisitions of goods from other member States
8B Time of acquisition.1

Subject to section 35 below and any regulations under subsection (3) below, where goods are acquired from another member State, the acquisition shall be treated for the purposes of this Act as taking place on whichever is the earlier of—

a

the fifteenth day of the month following that in which the event occurs which, in relation to that acquisition, is the first relevant event for the purposes of taxing the acquisition; and

b

the day of the issue, in respect of the transaction in pursuance of which the goods are acquired, of an invoice of such a description as the Commissioners may by regulations prescribe.

2

For the purposes of this Act the event which, in relation to any acquisition of goods from another member State, is the first relevant event for the purposes of taxing the acquisition is the first removal of the goods which is involved in the transaction in pursuance of which they are acquired.

3

The Commissioners may by regulations make provision with respect to the time at which an acquisition is to be treated as taking place in prescribed cases where the whole or part of any consideration comprised in the transaction in pursuance of which the goods are acquired is determined or payable periodically, or from time to time, or at the end of a period; and any such regulations may provide, in relation to any case to which they apply, for goods to be treated as separately and successively acquired at prescribed times or intervals.

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<portion includedIn="http://www.legislation.gov.uk/id/ukpga/1983/55">
<meta>
<identification source="#source">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/ukpga/1983/55"/>
<FRBRuri value="http://www.legislation.gov.uk/id/ukpga/1983/55"/>
<FRBRdate date="1983-07-26" name="enacted"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/legislature/UnitedKingdomParliament"/>
<FRBRcountry value="GB-UKM"/>
<FRBRnumber value="55"/>
<FRBRname value="1983 c. 55"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/1983/55/section/8B"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/1983/55"/>
<FRBRdate date="1994-09-01" name="validFrom"/>
<FRBRauthor href="#source"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/1983/55/section/8B/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/1983/55/data.akn"/>
<FRBRdate date="2024-11-15Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<lifecycle source="#source">
<eventRef date="1983-07-26" type="generation" eId="enacted-date" source="#source"/>
<eventRef date="1992-12-01" type="amendment" source="#source"/>
<eventRef date="1992-12-01" eId="effective-date-1" source="#source"/>
<eventRef date="1993-07-27" eId="effective-date-2" source="#source"/>
<eventRef date="1994-09-01" eId="effective-date-3" source="#source"/>
</lifecycle>
<analysis source="#source">
<passiveModifications>
<textualMod type="insertion" eId="mod-d29p15289">
<source href="#c14318551"/>
<destination href="#crossheading-acquisitions-of-goods-from-other-member-states"/>
</textualMod>
</passiveModifications>
<restrictions source="#source">
<restriction refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#body" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-8B" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#crossheading-acquisitions-of-goods-from-other-member-states" refersTo="#e+w+s+ni" type="jurisdiction"/>
</restrictions>
</analysis>
<temporalData source="#source">
<temporalGroup eId="period1">
<timeInterval start="#effective-date-1" end="#effective-date-3" refersTo="#period-concept1"/>
</temporalGroup>
<temporalGroup eId="period2">
<timeInterval start="#effective-date-2" end="#effective-date-3" refersTo="#period-concept2"/>
</temporalGroup>
<temporalGroup eId="period3">
<timeInterval start="#effective-date-3" refersTo="#period-concept3"/>
</temporalGroup>
</temporalData>
<references source="#source">
<TLCOrganization eId="source" href="http://www.legislation.gov.uk/id/publisher/StatuteLawDatabase" showAs="Statute Law Database"/>
<TLCLocation eId="e+w+s+ni" href="/ontology/jurisdictions/uk.EnglandWalesScotlandNorthernIreland" showAs="England, Wales, Scotland, Northern Ireland"/>
<TLCConcept eId="period-concept1" href="/ontology/time/1992.12.01-1994.09.01" showAs="from 1992-12-01 until 1994-09-01"/>
<TLCConcept eId="period-concept2" href="/ontology/time/1993.07.27-1994.09.01" showAs="from 1993-07-27 until 1994-09-01"/>
<TLCConcept eId="period-concept3" href="/ontology/time/1994.09.01" showAs="since 1994-09-01"/>
</references>
<notes source="#source">
<note class="commentary F" eId="c14317621">
<p>
Act repealed (1.9.1994) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/23">1994 c. 23</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/23/section/100/2">ss. 100(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/23/section/101/2">101(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/23/schedule/15">Sch. 15</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/23/schedule/13/paragraph/2">Sch. 13 paras. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/23/schedule/13/paragraph/6">6</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/23/schedule/13/paragraph/9">9</ref>
)
</p>
</note>
<note class="commentary F" eId="c14318571">
<p>
<rref from="http://www.legislation.gov.uk/id/ukpga/1983/55/section/8A" upTo="http://www.legislation.gov.uk/id/ukpga/1983/55/section/8C">Ss. 8A - 8C</rref>
inserted (1.12.1992) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48">Finance (No. 2) Act 1992 (c. 48)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/14/2">s. 14(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/3/part/I/paragraph/10">Sch. 3 Pt. I para.10</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2979">S.I. 1992/2979</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2979/article/4">art. 4</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2979/schedule/part/II">Sch. Pt.II</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2979/article/5">art. 5</ref>
).
</p>
</note>
<note class="commentary F" eId="c14318551">
<p>
<rref from="http://www.legislation.gov.uk/id/ukpga/1983/55/section/8A" upTo="http://www.legislation.gov.uk/id/ukpga/1983/55/section/8C">Ss. 8A - 8C</rref>
inserted (1.12.1992) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48">Finance (No. 2) Act 1992 (c. 48)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/14/2">s. 14(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/3/part/I/paragraph/10">Sch. 3 Pt. I para.10</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2979">S.I. 1992/2979</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2979/article/4">art. 4</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2979/schedule/part/II">Sch. Pt.II</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2979/article/5">art. 5</ref>
).
</p>
</note>
</notes>
<proprietary xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" source="#source">
<ukl:RestrictStartDate value="1994-09-01"/>
<dc:identifier>http://www.legislation.gov.uk/ukpga/1983/55/section/8B</dc:identifier>
<dc:title>Value Added Tax Act 1983 (repealed 1.9.1994)</dc:title>
<dc:description>An Act to consolidate the enactments relating to value added tax.</dc:description>
<dc:date>1983-07-26</dc:date>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2020-06-19</dc:modified>
<dct:valid>1994-09-01</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/1983/55/section/8B/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/1983/55/resources" title="More Resources"/>
<atom:link rel="http://purl.org/dc/terms/provenance" href="http://www.legislation.gov.uk/ukpga/1983/55/introduction#commentary-c14317621" title="textual amendment"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/1983/55" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/1983/55/introduction" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/1983/55/body" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/1983/55/schedules" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/1983/55/section/8B/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/1983/55/section/8B/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/1983/55/section/8B/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/1983/55/section/8B/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/1983/55/section/8B/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1983/55/section/8B/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/1983/55/section/8B/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/1983/55/contents" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1983/55/section/8B/1992-12-01" title="1992-12-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1983/55/section/8B/1994-09-01" title="1994-09-01 repealed"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1983/55" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1983/55/section/8A" title="Provision; Section 8A"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1983/55/introduction" title="Introduction; Introduction"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1983/55/section/8C" title="Provision; Section 8C"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1983"/>
<ukm:Number Value="55"/>
<ukm:EnactmentDate Date="1983-07-26"/>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2009-07-06" URI="http://www.legislation.gov.uk/ukpga/1983/55/pdfs/ukpga_19830055_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="313"/>
<ukm:BodyParagraphs Value="73"/>
<ukm:ScheduleParagraphs Value="240"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</proprietary>
</meta>
<portionBody eId="body" period="#period1">
<hcontainer name="crossheading" eId="crossheading-acquisitions-of-goods-from-other-member-states" period="#period2">
<heading>
<ins class="d29p15289 first last">
<noteRef href="#c14318551" marker="F3" class="commentary attribute F"/>
Acquisitions of goods from other member States
</ins>
</heading>
<section eId="section-8B" period="#period1">
<num>
<noteRef href="#c14318571" marker="F2" class="commentary F"/>
8B
</num>
<heading> Time of acquisition.</heading>
<subsection eId="section-8B-1">
<num>1</num>
<intro>
<p>Subject to section 35 below and any regulations under subsection (3) below, where goods are acquired from another member State, the acquisition shall be treated for the purposes of this Act as taking place on whichever is the earlier of—</p>
</intro>
<paragraph eId="section-8B-1-a">
<num>a</num>
<content>
<p>the fifteenth day of the month following that in which the event occurs which, in relation to that acquisition, is the first relevant event for the purposes of taxing the acquisition; and</p>
</content>
</paragraph>
<paragraph eId="section-8B-1-b">
<num>b</num>
<content>
<p>the day of the issue, in respect of the transaction in pursuance of which the goods are acquired, of an invoice of such a description as the Commissioners may by regulations prescribe.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-8B-2">
<num>2</num>
<content>
<p>For the purposes of this Act the event which, in relation to any acquisition of goods from another member State, is the first relevant event for the purposes of taxing the acquisition is the first removal of the goods which is involved in the transaction in pursuance of which they are acquired.</p>
</content>
</subsection>
<subsection eId="section-8B-3">
<num>3</num>
<content>
<p>The Commissioners may by regulations make provision with respect to the time at which an acquisition is to be treated as taking place in prescribed cases where the whole or part of any consideration comprised in the transaction in pursuance of which the goods are acquired is determined or payable periodically, or from time to time, or at the end of a period; and any such regulations may provide, in relation to any case to which they apply, for goods to be treated as separately and successively acquired at prescribed times or intervals.</p>
</content>
</subsection>
</section>
</hcontainer>
</portionBody>
</portion>
</akomaNtoso>