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 I repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15
Zero-rated supplies
I263
1
In Schedule 5 (zero-rated supplies), in Note (1) of Group 14 (goods imported by handicapped person and charities), for “imported" there shall be substituted “
acquired from another member State or imported from a place outside the member States
”
.
2
In that Schedule, in Item 1 of Group 15 (supply of imported goods before entry), the words “of imported goods" shall be omitted, and at the end of the Item there shall be inserted “
of goods imported from a place outside the member States.
”
3
In that Schedule—
a
in Item 4 of Group 15 (supply to overseas authority etc. of goods used in the United Kingdom for the manufacture of goods for export), after “for export" there shall be inserted “
to places outside the member States.
”
; and
b
in Note (6) to Group 15 (restriction on application of Item 4), at the end there shall be inserted “
another member State, any part of or place in another member State, the government of any such member State, part or place, a body established in another member State or a person who carries on business, or has a place of business, in another member State.
”
4
In that Schedule, in Item 3 of Group 16 (exports by charities), at the end there shall be inserted “
to a place outside the member States.
”
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).