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(This note is not part of the Regulations)
These Regulations which come into force on 1st January 1989 amend and consolidate various provisions of the Value Added Tax (General) Regulations 1985. In the main they reflect amendments to Schedule 1 of the Value Added Tax Act 1983 introduced by section 14 of the Finance Act 1988. However, there is a substantive amendment to regulation 46.
Regulation 4 modifies regulation 4(1), 4(3), 4(4), 4(5) and 4(6).
Regulation 5 revokes regulation 8 which became redundant upon its requirements being incorporated into paragraphs 7 and 7A of Schedule 1 to the Value Added Tax Act 1983 as amended by section 14 of the Finance Act 1988.
Regulation 6 further amends regulation 46 to clarify the entitlement to relief from payment of tax on re-importation.
Regulation 7 modifies regulation 58(4)(b) and revokes regulation 58(4)(c) which becomes redundant upon the amendment to regulation 58(4)(b).
Regulation 8 substitutes revised Forms numbered 1, 3, 4 and 5 in the Schedule to the Regulations.
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