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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations amend the Value Added Tax (General) Regulations 1985 by substituting a new regulation 9A. Regulation 9A was inserted into the 1985 Regulations by the Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 but that regulation was defective.

Regulation 9A, which implements Article 28.b.B.3 of EC Directive 77/388/EEC (OJ NO. L145, 13.6.77, p. 1) as inserted by EC Directive 91/680/EEC (OJ No. L376, 31.12.91, p. 1), sets out the notification requirements placed upon persons who exercise the place of supply option in relation to distance sales.