The Value Added Tax (General) (Amendment) (No. 6) Regulations 1993

4.  For regulation 10B(1) there shall be substituted the following–

“Notification of intended section 8D(1) supplies by intermediate suppliers

10B.— (1) An intermediate supplier who intends to make a supply to which he wishes section 8D(1) of the Act to apply shally notify the Commissioners and the customer in writing of his intention to do so.

(2) A notification under this regulation shall contain the following particulars–

(a) the name and address of the intermediate supplier;

(b) the number including the alphabetical code, by which the intermediate supplier is identified for value added tax purposes, which was used or is to be used for the purpose of the supply to him by the original supplier;

(c) the date upon which the goods were first delivered or are intended to be first delivered; and

(d) the name, address and registration number of the customer to whom the goods have been supplied or are to be supplied.

(3) A notification under this regulation shall be made no later than the provision, in accordance with regulation 15B, of the first invoice in relation to the supply to which it relates, and sent to–

(a) the office designated by the Commissioners for the receipt of such notifications; and

(b) the customer.

(4) Notifications under this regulation shall be made separately in relation to each customer to whom it is intended to make supplies to which the intermediate supplier wishes section 8D(1) of the Act to apply.

(5) Where an intermediate supplier has complied with the requirements of this regulation in relation to the first supply to a customer to which section 8D(1) of the Act applies, those requirements shall be deemed to have been satisfied in relation to all subsequent supplies to that customer while the intermediate supplier continues to belong in another member State.”.

(1)

Regulation 10B was inserted by S.I. 1992/3102.