Explanatory note

These regulations amend, with effect from 1st January 1996, the Value Added Tax Regulations 1995 (“the principal regulations”).

Regulation 3 inserts an additional requirement in regulation 14 of the principal regulations, so that a person providing a VAT invoice relating to the leasing of certain motor cars is required to state on the invoice whether the motor vehicle is a qualifying vehicle under article 7(2A) of the Value Added Tax (Input Tax) Order 1992 (S.I. 1992/3222 as amended by S.I. 1995/1666).

Regulation 4 corrects a cross-reference in regulation 101(5) of the principal regulations.

Regulation 5 updates the cross-references in regulation 116(3) of the principal regulations, to Schedule 8 of the Value Added Tax Act 1994 as amended by the Value Added Tax (Construction of Buildings) Order 1995 (S.I. 1995/280) and the Value Added Tax (Protected Buildings) Order 1995 (S.I. 1995/283).

Regulation 6 amends regulation 131(1)(a) of the principal regulations, and extends the time limit for the exportation of goods by an overseas visitor. This change is a consequence of the amendment of Article 11(B)(3)(b) of Council Directive 77/388/EEC (OJ No. L145, 13.6.1977, p.1) (“the sixth VAT Directive”) by Article 1(2) of Council Directive 95/7/EC (OJ No. L102, 5.5.1995, p.18) (“the Second VAT Simplification Directive”).