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
”
.