# The Value Added Tax (General) (Amendment) (No.7) Regulations 1993, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations, which come into force on 1st January 1994, further amend the Value Added Tax (General) Regulations 1985 (No. 886) (the principal Regulations).
Regulation 3 amends regulation 40 of the principal Regulations which prescribes the Community legislation which is excepted from applying as mentioned in section 24(1) of the Value Added Tax Act 1983 (c. 55).
Regulations 4, 5 and 6 amend regulations 57F, 57G and 57J respectively of the principal Regulations. The effect of the amendments is to substitute for references to provisions of Community legisl ation which are to be repealed from 1st January 1994, corresponding provisions which are to come into effect from that date.
Regulation 7 substitutes a new regulation 65 in the principal Regulations in relation to distress. Distress may now be levied by an officer of rank not below that of Higher Executive Officer and he may also direct any authorised person to levy. Provision is made for the debtor to be liable for all costs and charges in connection with the distress, whether a levy is made or not. The requirement for independent appraisal of the goods and for sale only by public auction has been removed.
Regulation 8 amends regulation 66 of the principal Regulations in relation to diligence. In Scotland, an application by the Commissioners of Customs and Excise to the Sheriff for a warrant relating to diligence may now be made on their behalf by an officer of rank not below that of Higher Executive Officer and certain acts which the Commissioners are entitled to do as a creditor during the course of a poinding and sale may now be done on their behalf by such an officer.

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Source: https://www.legislation.gov.uk/uksi/1993/3027/note (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-no7-regulations-1993/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.