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The Value Added Tax (General) (Amendment) (No.3) Regulations 1993

S.I. 1993/856 · Made 24 March 1993

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.

This Statutory Instrument has been printed to correct errors in S.I. 1993/764 and is being issued free of charge to all known recipients of that Statutory Instrument.

VALUE ADDED TAX

Made 24th March 1993

Laid before the House of Commons 25th March 1993

Coming into force

for the purposes of regulation 2 31st March 1993

for all other purposes 1st April 1993

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by paragraph 2(1) and (5) 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; paragraph 2 of Schedule 7 was amended by section 14(2) of, and paragraph 64 of Schedule 3 to, the Finance (No.2) Act 1992 (c. 48); section 48(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners.

Contents

  1. 1Regulation 1
  2. 2Regulation 2
  3. 3Regulation 3
  4. Signature
  5. Explanatory note

1

These Regulations may be cited as the Value Added Tax (General) (Amendment) (No.3) Regulations 1993 and shall come into force—

(a)

for the purposes of regulation 2, on 31st March 1993, and

(b)

for all other purposes, on 1st April 1993.

2

The Value Added Tax (General) (Amendment) (No.2) Regulations 1993f1 are hereby revoked.

3

The Value Added Tax (General) Regulations 1985f1 shall be amended by adding after paragraph (4) of regulation 13 the following—

“(5)

Where a registered taxable person provides a tax invoice relating in whole or in part to a supply the tax upon which is required to be accounted for and paid by the person supplied, on the supplier’s behalf, the supplier shall state that fact, and the amount of tax so to be accounted for and paid, on the tax invoice.”.

Signature

Leonard Harris

Commissioner of Customs and Excise

New King’s Beam House,

22 Upper Ground,

London,

SE1 9PJ

24th March 1993

Explanatory note

(This note is not part of the Regulations)

These Regulations revoke the Value Added Tax (General) (Amendment) (No.2) Regulations 1993 which were intended to add a paragraph (5) to regulation 13 of the Value Added Tax (General) Regulations 1985 but, in error, referred to paragraph (4).

These Regulations achieve what was intended to be achieved by the Value Added Tax (General) (Amendment) (No.2) Regulations 1993, and require that for any supply in respect of which the buyer must account for the output tax on behalf of the seller, that fact, and the amount of tax to be accounted for, must be shown on the tax invoice.