The Value Added Tax (General) (Amendment) (No. 4) Regulations 1993

2.  For regulation 9A of the Value Added Tax (General) Regulations 1985 (1) there shall be substituted the following—

“9A.— (1) Where a person has exercised an option in the United Kingdom corresponding to an option such as is mentioned in paragraph 1(2) of Schedule 1A to the Act, in respect of supplies involving the removal of goods to another member State, he shall notify the Commissioners in writing of the exercise of that option not less than thirty days before the date on which the first supply to which the option relates is made.

(2) The notification referred to in paragraph (1) above shall contain the name of the member State to which the goods are to be removed under the direction or control of the person making the supply.

(3) Any person who has notified the Commissioners in accordance with paragraph (1) above shall not later than thirty days after the first supply mentioned in that paragraph furnish to the Commissioners documentary evidence that he has notified that member State of the exercise of his option.

(4) Where a person has notified the Commissioners in accordance with paragraph (1) above he may withdraw his notification by giving a further written notification but that notification must specify the date upon which the first notification is to be withdrawn which date must be not earlier than—

(a) the 1st January which is, or next follows, the second anniversary of the date of the making of the first supply mentioned above to which the option relates, and

(b) the day thirty days after the receipt by the Commissioners of the further notification

and not later than thirty days before the date of the first supply which he intends to make after the withdrawal.”

(1)

S.I. 1985/886; the relevant amendment is S.I. 1992/3102.