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The Value Added Tax Regulations 1995
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Changes over time for: Paragraph 3
Version Superseded: 31/12/2020
Alternative versions:
- 28/04/1996- Amendment
- 01/04/2019
Point in time - 31/12/2020- Amendment
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Point in time view as at 01/04/2019.
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There are currently no known outstanding effects for the The Value Added Tax Regulations 1995, Paragraph 3.
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[F13. Documents relating to transfers and specified servicesU.K.
(a)It shall include the written undertaking from the other fiscal warehousekeeper relating to a transfer made within the United Kingdom referred to in regulation 145G(2), the certificate from the other fiscal warehousekeeper confirming a transfer made within the United Kingdom referred to in regulation 145G(3)(c), and it shall relate them to the relevant transfer.
(b)It shall include the copy of the certificate relating to a transfer received by the relevant fiscal warehousekeeper from another fiscal warehousing regime within the United Kingdom referred to in regulation 145G(3)(d) and it shall relate that copy to the relevant allocation to his relevant fiscal warehousing regime.
(c)It shall include the document relating to the completion of a transfer to corresponding arrangements in another member State referred to in regulation 145H(4)(b) and it shall relate that document to the relevant transfer.
(d)It shall include the document relating to the completion of an export to a place outside the member States referred to in regulation 145H(4)(c) and it shall relate that document to the export in question.]
Textual Amendments
F1Sch. 1A inserted (28.4.1996) by The Value Added Tax (Amendment) (No. 3) Regulations 1996 (S.I. 1996/1250), regs. 1(1)(2), 16, Sch. 2
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