SCHEDULES

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

Part III Consequential amendments of other enactments

The Finance Act 1986 (c. 41)

94

In section 9 of the Finance Act 1986 (fuel for private use)—

(a)

in subsection (3), after paragraph (a) there shall be inserted the following paragraph—

“(aa)

any reference to fuel supplied to a taxable person shall include a reference to fuel acquired by a taxable person from another member State and any reference to fuel imported by a taxable person shall be confined to a reference to fuel imported by that person from a place outside the member States;”

(b)

in subsection (5), after “supply" there shall be inserted “ acquisition ”.