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

48.  After regulation 64 there shall be inserted the following regulations—

“Notification of acquisition of new means of transport by non-taxable persons and payment of tax

64A.— (1) Where—

(a) a taxable acquisition of a new means of transport takes place in the United Kingdom;

(b) the acquisition is not in pursuance of a taxable supply; and

(c) the person acquiring the goods is not a taxable person at the time of the acquisition,

the person acquiring the goods shall notify the Commissioners of the acquisition within seven days of the time of the acquisition or the arrival of the goods in the United Kingdom, whichever is the later.

(2) The notification shall be in writing in the English language and shall contain the following particulars:

(a) the name and current address of the person acquiring the new means of transport;

(b) the time of the acquisition;

(c) the date when the new means of transport arrived in the United Kingdom;

(d) a full description of the new means of transport which shall include any registration mark allocated to it by any competent authority in another member State prior to its arrival in the United Kingdom and any chassis, hull or airframe identification number and engine number;

(e) the consideration for the transaction in pursuance of which the new means of transport was acquired;

(f) the name and address of the supplier in the member State from which the new means of transport was acquired;

(g) the place where the new means of transport can be inspected; and

(h) the date of the notification.

(3) The notification shall include a declaration, signed by the person who is required to make the notification or a person authorised in that behalf in writing, that all the information entered in it is true and complete.

(4) The notification shall be made at, or sent to, any office designated by the Commissioners for the receipt of such notifications.

(5) Any person required to notify the Commissioners of an acquisition of a new means of transport shall pay the tax due upon the acquisition at the time of notification or within thirty days of the Commissioners issuing a written demand to him detailing the tax due and requesting payment.

(6) In this regulation “competent authority” means an authority having powers under the laws in force in any member State to register a vehicle for road use in that member State.

First entry into service of a means of transport

64B.— (1) For the purposes of section 47A of the Act a means of transport is to be treated as having first entered into service in the following circumstances—

(a) in the case of a ship or aircraft—

(i) when it is delivered from its manufacturer to its first purchaser or owner, or its first being made available to its first purchaser or owner, whichever is the earlier; or

(ii) if its manufacturer takes it into use for demonstration purposes, its being first taken into such use, and

(b) in the case of a motorized land vehicle—

(i) its first registration for road use by the competent authority in the member State of its manufacture or when a liability to register for road use is first incurred in the member State of its manufacture, whichever is the earlier; or

(ii) if it is not liable to be registered for road use in the member State of its manufacture, its removal by its first purchaser or owner, or its first delivery or its being made available to its first purchaser, whichever is the earlier; or

(iii) if its manufacturer takes it into use for demonstration purposes, its first being taken into such use.

(2) Where the times specified in paragraph (1) of this regulation cannot be established to the Commissioners' satisfaction, a means of transport is to be treated as having first entered into service on the issue of an invoice relating to the first supply of the means of transport.

(3) In this regulation—

“registration” means registration for road use in a member State corresponding in relation to that member State to registration in accordance with the Vehicles (Excise) Act 1971(1);

“competent authority” means an authority having powers under the laws in force in any member State to register a vehicle for road use in that member State.

Notification of acquisition of goods subject to excise duty by non-taxable persons and payment of tax

64C.— (1) Where—

(a) a taxable acquisition of goods subject to excise duty takes place in the United Kingdom;

(b) the acquisition is not in pursuance of a taxable supply; and

(c) the person acquiring the goods is not a taxable person at the time of the acquisition,

the person acquiring the goods shall notify the Commissioners of the acquisition at the time of the acquisition or the arrival of the goods in the United Kingdom, whichever is the later.

(2) The notification shall be in writing in the English language and shall contain the following particulars:

(a) the name and current address of the person acquiring the goods;

(b) the time of the acquisition;

(c) the date when the goods arrived in the United Kingdom;

(d) the value of the goods including any excise duty payable; and

(e) the tax due upon the acquisition.

(3) The notification shall include a declaration, signed by the person who is required to make the notification, that all the information entered in it is true and complete.

(4) Any person required to notify the Commissioners of an acquisition of goods subject to excise duty shall pay the tax due upon the acquisition at the time of notification and, in any event, not later than the last day on which he is required by this regulation to make such notification.

(5) Where a person required to make the notification dies or becomes incapacitated and control of his assets passes to another person, being a personal representative, trustee in bankruptcy, receiver, liquidator or person otherwise acting in a representative capacity, that other person shall, so long as he has such control, be required to make the notification referred to in this regulation provided that the requirement to pay the tax due upon the acquisition shall only apply to that other person to the extent of the assets of the deceased or incapacitated person over which he has control and, save to the extent aforesaid, this regulation shall apply to such person so acting, as if he were the deceased or incapacitated person.”.

(1)

1971 c. 10.