SCHEDULES
I1SCHEDULE 3 Value added tax: abolition of fiscal frontiers etc.
F1Part I
Sch. 3 Pt. I repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15
Special cases
I229
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;
Sch. 3 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.8.1992 by S.I. 1992/1867, art. 3, Sch. Pt. I; Sch. 3 partly in force at 1.12.1992 S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).