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The Value Added Tax (General) (Amendment) (No. 3) Regulations 1989

S.I. 1989/2256 · Made 4 December 1989

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

VALUE ADDED TAX

Made 4th December 1989

Laid before the House of Commons 11th December 1989

Coming into force 1st January 1990

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 16(7) of, and paragraph 2(1) of Schedule 7 to, the Value Added Tax Act 1983f1 and of all other powers enabling them in that behalf, hereby make the following Regulations:

Annotations to the whole text

Footnotes

f1

1983 c. 55.

Contents

  1. 1Regulation 1
  2. 2Regulation 2
  3. 3Regulation 3
  4. 4Regulation 4
  5. 5Regulation 5
  6. Signature
  7. Schedule
  8. FORM NO. 4Part FORM NO. 4
  9. FORM NO. 5Part FORM NO. 5
  10. Explanatory note

1

These Regulations may be cited as the Value Added Tax (General) (Amendment) (No. 3) Regulations 1989 and shall come into force on 1st January 1990.

2

The Value Added Tax (General) Regulations 1985f1 shall be amended in accordance with the following provisions of these Regulations.

3

In regulation 53–

  • for paragraph (b) there shall be substituted the following–

    “(b)

    where the final destination was to be–

    (i)

    the Republic of Ireland, the value of the goods together with tax exceeded £58,

    (ii)

    Greece, the value of the goods together with tax exceeded £210,

    (iii)

    Denmark, the value of the goods together with tax exceeded £230, or

    (iv)

    any other member state of the Community, the value of the goods together with tax exceeded £265; and”.

4

In regulation 55(1)–

  • for sub-paragraph (b) there shall be substituted the following–

    “(b)

    where the final destination was to be–

    (i)

    the Republic of Ireland, the value of the goods together with tax exceeded £58,

    (ii)

    Greece, the value of the goods together with tax exceeded £210,

    (iii)

    Denmark, the value of the goods together with tax exceeded £230, or

    (iv)

    any other member state of the Community, the value of the goods together with tax exceeded £265; and”.

5

In the Schedule, for the forms numbered 4 and 5 there shall be substituted respectively the forms numbered 4 and 5 in the Schedule to these Regulations.

Signature

P. G. Wilmott

Commissioner of Customs and Excise

New King’s Beam House 22 Upper Ground London SE1 9PJ

4th December 1989

FORM NO. 4

Value Added Tax Return

FORM NO. 5

Final Value Added Tax Return

Explanatory note

(This note is not part of the Regulations)

These Regulations, which come into force on 1st January 1990 further amend the Value Added Tax (General) Regulations 1985.

Regulations 3 and 4 amend regulations 53 and 55 to provide revised values of goods that can be purchased under the retail export schemes by Community travellers. They implement the requirements of Articles 6, 7 and 7b of Directive 69/169/EEC (OJ No. L133, 4.6.69, p. 6 (OJ/SE 1969 (I) p. 232)) as amended by Directives 72/230/EEC (OJ No. L139, 17.6.72, p. 28 (OJ/SE 1972 (II) p. 565)), 78/1032/EEC (OJ No. L366, 28.12.78, p.28), 85/348/EEC (OJ No. L183, 16.7.85, p. 24), 88/664/EEC (OJ No. L382, 31.12.88, p. 41) and 89/194/EEC (OJ No. L73, 17.3.89, p. 47). The equivalent of the European Currency Unit in national currency is fixed at the rate obtaining on the first working day in October each year to have effect from 1st January of the following year.

Regulation 5 introduces new forms 4 and 5 to the Schedule. These forms are the VAT return form and the VAT final return form which are required to be furnished by regulation 58.