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1. These Regulations may be cited as the Value Added Tax (Amendment) Regulations 2001 and shall come into force on 1st April 2001.
2. Amend the Value Added Tax Regulations 1995(1) as follows.
3.—(1) In regulation 120(2)(a), omit—
“(ii)Articles 130 to 136 (processing for free circulation),”.
(2) In regulation 120(2)(b), omit—
“(ii)Articles 650 to 669 (processing for free circulation),”.
4. Regulation 3 above has effect in relation to goods which are imported on or after 1st April 2001.
5.—(1) At the end of regulation 120(2)(b)(iv), omit the word “and”.
(2) In regulation 120(2)(b)(v), insert the following after “(returned goods)”—
“, and
Articles 589 and 709 (compensatory interest)”.
6. In Schedule 1, for forms numbered 4 and 5 substitute respectively forms numbered 4 and 5 in the Schedule to these Regulations.
Mike Norgrove
Commissioner of Customs and Excise
New King’s Beam House
22 Upper Ground
London
SE1 9PJ
1st March 2001
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