The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992

26.  In regulation 39—

(a) in sub-paragraph (vi) of paragraph (b), “and” shall be omitted;

(b) in sub-paragraph (vii) of paragraph (b), for “mixed in warehouse);” there shall be substituted “mixed in warehouse), and”;

(c) after sub-paragraph (vii) of paragraph (b) there shall be inserted the following sub-paragraph—

“(viii) section 20AA (power to allow reliefs);”;

(d) for paragraph (c) there shall be substituted the following—

“(c) the Customs and Excise Management Act 1979(1)—

(i) section 43(5) (provisions as to duty on re-imported goods),

(ii) section 125(1) and (2) (valuation of goods for the purpose of ad valorem duties),

(iii) section 126 (charge of excise duty on manufactured or composite imported articles), and

(iv) section 127(1)(b) (determination of disputes as to duties on imported goods);”;

(e) for paragraph (d) there shall be substituted the following—

“(d) the Customs and Excise Duties (General Reliefs) Act 1979(2) other than sections 8 and 9(b);”;

(f) after paragraph (d) there shall be inserted the following paragraphs—

“(e) the Isle of Man Act 1979(3)—

• sections 8 and 9 (removal of goods from Isle of Man to United Kingdom); and

(f) the Tobacco Products Duty Act 1979(4)—

• section 2(2) (remission or repayment of duty on tobacco products),”; and

(g) for “are to have effect” there shall be substituted “are to apply”.

(1)

1979 c. 2.

(2)

1979 c. 3.

(3)

1979 c. 58.

(4)

1979 c. 7.