SCHEDULES

SCHEDULE 3 Value added tax: abolition of fiscal frontiers etc.

Part I

Special cases

29

In paragraph (c) of section 29(1) (tax on importation payable by representative member)—

(a)

for “importation of any goods" there shall be substituted “ acquisition of goods from another member State or on the importation of goods from a place outside the member States ”; and

(b)

for the words from “for the purposes" to the end of the paragraph there shall be substituted—

“(i)

in the case of goods acquired from another member State, for the purposes of paragraph 4(6) of Schedule 7 to this Act; and

(ii)

in the case of goods imported from a place outside the member States, for those purposes and the purposes of section 25 above,

as acquired or, as the case may be, imported by the representative member; ”.