Statutory Instruments
1989 No. 2256
VALUE ADDED TAX
The Value Added Tax (General) (Amendment) (No. 3) Regulations 1989
Made
4th December 1989
Laid before the House of Commons
11th December 1989
Coming into force
1st January 1990
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 16(7) of, and paragraph 2(1) of Schedule 7 to, the Value Added Tax Act 1983(1) and of all other powers enabling them in that behalf, hereby make the following Regulations:
1. These Regulations may be cited as the Value Added Tax (General) (Amendment) (No. 3) Regulations 1989 and shall come into force on 1st January 1990.
2. The Value Added Tax (General) Regulations 1985(2) shall be amended in accordance with the following provisions of these Regulations.
3. In regulation 53–
for paragraph (b) there shall be substituted the following–
“(b)where the final destination was to be–
(i)the Republic of Ireland, the value of the goods together with tax exceeded £58,
(ii)Greece, the value of the goods together with tax exceeded £210,
(iii)Denmark, the value of the goods together with tax exceeded £230, or
(iv)any other member state of the Community, the value of the goods together with tax exceeded £265; and”.
4. In regulation 55(1)–
for sub-paragraph (b) there shall be substituted the following–
“(b)where the final destination was to be–
(i)the Republic of Ireland, the value of the goods together with tax exceeded £58,
(ii)Greece, the value of the goods together with tax exceeded £210,
(iii)Denmark, the value of the goods together with tax exceeded £230, or
(iv)any other member state of the Community, the value of the goods together with tax exceeded £265; and”.
5. In the Schedule, for the forms numbered 4 and 5 there shall be substituted respectively the forms numbered 4 and 5 in the Schedule to these Regulations.
P. G. Wilmott
Commissioner of Customs and Excise
New King’s Beam House 22 Upper Ground London SE1 9PJ
4th December 1989
SCHEDULE
Regulation 5
FORM NO. 4
Regulation 5
FORM NO. 5
Explanatory Note
(This note is not part of the Regulations)
These Regulations, which come into force on 1st January 1990 further amend the Value Added Tax (General) Regulations 1985.
Regulations 3 and 4 amend regulations 53 and 55 to provide revised values of goods that can be purchased under the retail export schemes by Community travellers. They implement the requirements of Articles 6, 7 and 7b of Directive 69/169/EEC (OJ No. L133, 4.6.69, p. 6 (OJ/SE 1969 (I) p. 232)) as amended by Directives 72/230/EEC (OJ No. L139, 17.6.72, p. 28 (OJ/SE 1972 (II) p. 565)), 78/1032/EEC (OJ No. L366, 28.12.78, p.28), 85/348/EEC (OJ No. L183, 16.7.85, p. 24), 88/664/EEC (OJ No. L382, 31.12.88, p. 41) and 89/194/EEC (OJ No. L73, 17.3.89, p. 47). The equivalent of the European Currency Unit in national currency is fixed at the rate obtaining on the first working day in October each year to have effect from 1st January of the following year.
Regulation 5 introduces new forms 4 and 5 to the Schedule. These forms are the VAT return form and the VAT final return form which are required to be furnished by regulation 58.