http://www.legislation.gov.uk/id/uksi/1992/3222

http://www.legislation.gov.uk/uksi/1992/3222/article/4/made

The Value Added Tax (Input Tax) Order 1992

Motorcycles

VAT

King's Printer of Acts of Parliament

2021-05-06

VALUE ADDED TAX

Under the directive of the Council of the European Communities dated 17th May 1977, No. 77/388/EEC (O.J. No. L145, 13.6.1977, p. 1) as amended by the directive of that Council dated 16th December 1991, No. 91/680 EEC (O.J. No. L376, 31.12.1991, p. 1), as from 1st January 1993 goods removed to the United Kingdom from another member State of the European Communities will no longer be chargeable to tax on importation. However, such goods may become chargeable to tax on their acquisition in the United Kingdom. Goods imported into the United Kingdom from a place outside the member States will continue to be chargeable to tax on their importation.

The Value Added Tax (Input Tax) Order 1992

art. 4(1)(b)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 8(3)(a)(i)

reg. 1

reg. 2

Sch.

The Value Added Tax (Input Tax) Order 1992

art. 4(1)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 8(3)(a)(ii)

reg. 1

reg. 2

Sch.

The Value Added Tax (Input Tax) Order 1992

art. 4(3)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 8(3)(b)(i)

reg. 1

reg. 2

Sch.

The Value Added Tax (Input Tax) Order 1992

art. 4(3)(a)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 8(3)(b)(ii)

reg. 1

reg. 2

Sch.

The Value Added Tax (Input Tax) Order 1992

art. 4(3)(c)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 8(3)(b)(iii)

reg. 1

reg. 2

Sch.

The Value Added Tax (Input Tax) Order 1992

art. 4(4)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 8(3)(c)

reg. 1

reg. 2

Sch.

The Value Added Tax (Input Tax) Order 1992

art. 7(2)(a)(ii)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 8(6)(b)

reg. 1

reg. 2

Sch.

The Value Added Tax (Input Tax) Order 1992

art. 7(2A)(a)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 8(6)(c)(i)

reg. 1

reg. 2

Sch.

The Value Added Tax (Input Tax) Order 1992

art. 7(2A)(a)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 8(6)(c)(ii)

reg. 1

reg. 2

Sch.

The Value Added Tax (Input Tax) Order 1992

art. 7(2B)(b)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 8(6)(d)(i)

reg. 1

reg. 2

Sch.

The Value Added Tax (Input Tax) Order 1992

art. 7(2B)(b)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 8(6)(d)(ii)

reg. 1

reg. 2

Sch.

The Value Added Tax (Input Tax) Order 1992

art. 7(2C)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 8(6)(e)(i)

reg. 1

reg. 2

Sch.

The Value Added Tax (Input Tax) Order 1992

art. 7(2C)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 8(6)(e)(ii)

reg. 1

reg. 2

Sch.

The Value Added Tax (Input Tax) Order 1992

art. 7(2E)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 8(6)(f)

reg. 1

reg. 2

Sch.

The Value Added Tax (Input Tax) Order 1992

art. 7(2F)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 8(6)(g)

reg. 1

reg. 2

Sch.

The Value Added Tax (Input Tax) Order 1992

art.4(1)

The Value Added Tax (Input Tax) (Amendment) Order 1995

arts.2

The Value Added Tax (Input Tax) Order 1992

art.4(3)(b)

(c)

(d)

The Value Added Tax (Input Tax) (Amendment) Order 1995

arts.2

The Value Added Tax (Input Tax) Order 1992

art.4

The Value Added Tax (Input Tax) (Amendment) Order 1999

art.4

The Value Added Tax (Input Tax) Order 1992

art. 8

The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020

reg. 22

reg. 109-131

reg. 1

reg. 2

Sch.

The Value Added Tax (Input Tax) Order 1992

Sch. 1

The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020

reg. 23

reg. 109-131

reg. 1

reg. 2

Sch.

The Value Added Tax (Input Tax) Order 1992

Sch. 2

The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020

reg. 24

reg. 109-131

reg. 1

reg. 2

Sch.

The Value Added Tax (Input Tax) Order 1992

art.4(3)(aa)

The Value Added Tax (Input Tax) (Amendment) (No. 3) Order 1995

art.3

The Value Added Tax (Input Tax) Order 1992

art.7(2A)

(2B)

(2C)

(2D)

art.7(2E)

(2F)

(2G)

(2H)

The Value Added Tax (Input Tax) (Amendment) (No. 3) Order 1995

art.6

The Value Added Tax (Input Tax) Order 1992

art.2 (defns. of caravan firearms motorcycle works of art antiques and collectors pieces)

The Value Added Tax (Input Tax) (Amendment) (No 2) Order 1995

art.3(b)

The Value Added Tax (Input Tax) Order 1992

art.2 (defns. of antiques and collectors items)

The Value Added Tax (Input Tax) (Amendment) (No 2) Order 1995

art.3(b)

The Value Added Tax (Input Tax) Order 1992

art.2 (defns. of Second hand goods and works of art)

The Value Added Tax (Input Tax) (Amendment) (No 2) Order 1995

art.3(c)

The Value Added Tax (Input Tax) Order 1992

art.4

The Value Added Tax (Input Tax) (Amendment) (No 2) Order 1995

art.4

The Value Added Tax (Input Tax) Order 1992

art.7(2)(a)(ii)

The Value Added Tax (Input Tax) (Amendment) Order 1998

art.2(a)

Disallowance of input tax4

1

Tax charged on the—

a

supply;

b

acquisition from another member State; or

c

importation,

of any goods such as are described in paragraph (2) below which are supplied, acquired or imported in any of the circumstances described in paragraph (3) below shall be excluded from any credit under section 14 of the Act.

2

The goods referred to in paragraph (1) above are—

a

works of art, antiques and collectors' pieces;

b

used motor cycles;

c

used caravans;

d

used boats and outboard motors;

e

used electronic organs;

f

used aircraft;

g

used firearms.

3

The circumstances of the supply to, or acquisition or importation by, a taxable person of goods described in paragraph (2) above are as follows—

a

a supply in respect of which no tax was chargeable under the Act or under Part 1 of the Manx Act;

b

a supply on which tax chargeable under either of those Acts was chargeable by virtue of any Order made under section 18 of the Act or a corresponding provision made under the Manx Act;

c

a transaction which was treated by virtue of any Order made under section 3(3) of the Act or under a corresponding provision of the Manx Act as being neither a supply of goods nor a supply of services; or

d

(if the goods are a work of art, an antique or a collectors' piece) their acquisition from another member State or their importation and (whether by virtue of an Order made under section 19(1) of the Act or otherwise) no tax was chargeable on their acquisiton or, as the case may be, their importation.