PART 2THE INTRASTAT SYSTEM: TRADE WITH MEMBER STATES

I15

1

In Article—

a

2 for “to be transmitted to the Commission (Eurostat)”, substitute “ and the United Kingdom ”;

b

8(1)—

i

for each “taxation” substitute “ value added tax ”,

ii

omit “in accordance with Directive 77/388/EEC”;

c

8(3)(b) omit “at the time of completing the declaration or that” and “, in the absence of any special provisions decided by the Member States”;

d

10 omit “for national purposes” and everything starting with “provided” and ending with “Commission”;

e

11 and in 12, for “which” substitute “ may ”, and for “may use” substitute “ using ”;

f

13(1)—

i

for the first “their” substitute “ the ”,

ii

for the second “their” substitute “ the relevant ”,

iii

omit “with other Member States”;

g

13(2)(a) and (b)—

i

after “value of” insert “ relevant ”,

ii

omit “with other Member States”;

h

13(4) for “EUR 200” substitute “ £175 ”;

i

14 omit “for data to be transmitted to the Commission (Eurostat)”;

j

15(3)—

i

for “Member States” substitute “ The Commissioners for Her Majesty's Revenue and Customs when ”,

ii

for “3 million EUR” substitute “ £2.62 million ”;

k

17(1)(c) after “taxable person” insert “ (for value added tax purposes, or for corresponding purposes under the law of a member State) ”;

l

17(2)(a) and (b), for “another” substitute “ a ” and for “reporting Member State” substitute “ United Kingdom ”;

m

17(2)(b) for “in the Member State” substitute “ if the United Kingdom is the country ”;

n

17(4) for “F1Member States of arrival and dispatch” substitute “ the United Kingdom ”;

o

18 omit “, provided that they keep the Commission (Eurostat) informed on their particular practice before application”;

p

19(1)(b) for “Member State” substitute “ country ”;

q

19(2) for “reporting Member State” substitute “ United Kingdom ” and for “another” substitute “ a ”;

r

20(1)(a) after “any Member State” insert “ and the United Kingdom ”;

s

20(2)—

i

for each “another” substitute “ a ”,

ii

for each “reporting Member State” or “receiving Member State” or “dispatching Member State” substitute “ United Kingdom ”;

t

20(3) omit “, except for goods belonging to CN chapter 27, the transmission of data on quantity is optional and”;

u

21(1))(b) for “Member State” substitute “ United Kingdom if that is ”;

v

21(2)—

i

for each “another” substitute “ a ”,

ii

for each “reporting Member State” substitute “ United Kingdom ”;

w

21(3) for “another” substitute “ a ”;

x

22(2)—

i

after “taxable persons” insert “ one of whom is ”,

ii

for “different Member States” substitute “ the United Kingdom ”,

iii

for each “Member State” substitute “ country ”;

y

22(3)(b) for the second and third “Member State”, substitute “ country ”;

z

23(2)—

i

omit “Community”,

ii

omit “to transmit data referred to in paragraph 1 to the Commission (Eurostat)”,

iii

for “reporting Member State” substitute “ United Kingdom ”.

2

In Annex—

a

I—

i

for “to be transmitted to the Commission (Eurostat)” substitute “ and the United Kingdom ”,

ii

omit “as a supply/acquisition”,

iii

for “a Member State” and “the host Member State” substitute “ the United Kingdom ”,

iv

omit each “other”;

b

IV—

i

for “territory of the Member State concerned” substitute “ United Kingdom ”,

ii

for “another” substitute “ a ”,

iii

for “outside the Community” substitute “ elsewhere ”.