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 I repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15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
I231
1
In subsection (1) of section 30 (partnerships)—
a
after “partnership" there shall be inserted “
or carrying on in partnership any other activities in the course or furtherance of which they acquire goods from other member States
”
; and
b
after “such persons" there shall be inserted “
or are acquired by such persons from another member State
”
.
2
In subsection (2) of that section, at the end there shall be inserted “
or on the acquisition of goods by the partnership from another member State.
”
3
In subsection (5) of that section, after the word “period", in the second place where it occurs, there shall be inserted “
or on the acquisition during that period by the firm of any goods from another member State
”
.
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).