SCHEDULES

I2SCHEDULE 3 Value added tax: abolition of fiscal frontiers etc.

Annotations:
Commencement Information
I2

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).

Part III Consequential amendments of other enactments

The Finance Act 1986 (c. 41)

I194

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 ”.