The Value Added Tax Regulations 1995

Interpretation of Part XVI U.K.

117.  —

(1) In regulation 127 “approved inland clearance depot” means any inland premises approved by the Commissioners for the clearance of goods for customs and excise purposes.

(2) For the purposes of regulation 128 “container” means an article of transport equipment (lift-van, moveable tank or other similar structure)—

(a) fully or partially enclosed to constitute a compartment intended for containing goods,

(b) of a permanent character and accordingly strong enough to be suitable for repeated use,

(c) specially designed to facilitate the carriage of goods, by one or more modes of transport, without intermediate reloading,

(d) designed for ready handling, particularly when being transferred from one mode of transport to another,

(e) designed to be easy to fill and to empty, and

(f) having an internal volume of one cubic metre or more,

and the term “container” shall include the accessories and equipment of the container, appropriate for the type concerned, provided that such accessories and equipment are carried with the container, but shall not include vehicles, accessories or spare parts of vehicles, or packaging.

(3) In regulation 127 “export house” means any person registered in the United Kingdom who in the course of his business in the United Kingdom arranges or finances the export of goods from the United Kingdom to a place outside the member States.

[F1 (4) In regulations 130 and 131 “goods” does not include—

(a) a motor-vehicle, or

(b) a boat intended to be exported under its own power.]

F2 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2 (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) For the purposes of regulation 129 “overseas authority” means any country other than the United Kingdom or any part of or place in such a country or the government of any such country, part or place.

(8) In this Part of these Regulations “overseas visitor” means a person who, during the 2 years immediately preceding the date of the supply mentioned in regulations 130 and 131 or the date of the application mentioned in regulation 132, has not been in the member States for more than 365 days, or who, for the purposes of regulation 132, during the 6 years immediately preceding the date of the application has not been in the member States for more than 1,095 days.

(9) In regulations 130 and 131 “ship” includes a hovercraft within the meaning of the Hovercraft Act 1968(1).

(10) In regulations 140 and 144 “customs territory of the Community” has the same meaning as it has for the purposes of Council Regulation (EEC) No. 2913/92(2).

Textual Amendments

F1 Reg. 117(4) substituted (1.3.1996) by The Value Added Tax (Amendment) Regulations 1996 (S.I. 1996/210), regs. 1, 8

F2 Reg. 117(5)(6) omitted (1.3.1996) by virtue of The Value Added Tax (Amendment) Regulations 1996 (S.I. 1996/210), regs. 1, 9

Commencement Information

I1 Reg. 117 in force at 20.10.1995, see reg. 1

(1)

1968 c. 59 .

(2)

OJ No. L302, 19.10.92, p. 1; the territories comprising the customs territory of the Community are defined in Article 3 of Council Regulation (EEC) No. 2913/92 as amended by virtue of the treaty concerning the accession of Austria, Finland and Sweden to the European Union (OJ No. C. 241, 29.8.94, p. 9) and as adjusted by paragraph A1(a) of Part XIII of Annex 1 to Council Decision 95/1/EC, Euratom, ECSC (OJ No. L1, 1.1.95, p. 1).