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(1)Value added tax—
(a)shall cease to be charged on importations of goods into the United Kingdom from member States; and
(b)shall, instead, be charged, in accordance with the [1983 c. 55.] Value Added Tax Act 1983, on acquisitions in the United Kingdom from other member States of any goods.
(2)Schedule 3 to this Act shall have effect for the purposes—
(a)of amending the [1983 c. 55.] Value Added Tax Act 1983, Chapter II of Part I of the [1985 c. 54.] Finance Act 1985 and certain other enactments in connection with the provision made by subsection (1) above; and
(b)of giving effect, in relation to—
(i)value added tax charged on the supply of goods and services; and
(ii)value added tax charged on the importation of goods from places outside the member States,
to requirements of the directive of the Council of the European Communities dated 17th May 1977 No. 77/388/EEC and the amendments of that directive by the directive of that Council dated 16th December 1991 No. 91/680/EEC (amendments with a view to the abolition of fiscal frontiers).
(3)This section and Schedule 3 to this Act shall come into force on such day as the Commissioners of Customs and Excise may by order made by statutory instrument appoint; and different days may be appointed under this subsection for different provisions and for different purposes.
(4)Subject to subsection (5) below, an order under subsection (3) above may include such transitional provision as the Commissioners think fit in connection with the bringing into force of any provision or with the arrangements made in any other member State for giving effect to the directives mentioned in subsection (2)(b) above.
(5)Subsection (4) above shall not authorise the making of any provision so as to put a person into a position with respect to value added tax charged in the member States which is worse than that in which he would have been apart from the power conferred by that subsection.
(6)Subsections (4) and (5) above are without prejudice to the Commissioners' powers under subsection (3) above to bring different provisions of this section and Schedule 3 to this Act into force on different days for different purposes.
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