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The Value Added Tax (General) (Amendment) Regulations 1988

S.I. 1988/2083 · Made 30 November 1988

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 30th November 1988

Laid before the House of Commons 1st December 1988

Coming into force 1st December 1988

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by paragraph 6(9) 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 6 of Schedule 7 has been amended by section 16(1) of the Finance Act 1984 (c. 43) and section 74 and paragraph 4 of Schedule 4 to the Debtors (Scotland) Act 1987 (c. 18).

Contents

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

1

These Regulations may be cited as the Value Added Tax (General) (Amendment) Regulations 1988 and shall come into force on 1st December 1988.

2

For regulation 66 of the Value Added Tax (General) Regulations 1985f1 there shall be substituted the following:

“66

In Scotland, the following provisions shall have effect:

(a)

Where the Commissioners are empowered to apply to the Sheriff for a warrant to authorise a Sheriff Officer to recover any amount of tax or any sum recoverable as if it were tax remaining due and unpaid, any application, and any certificate required to accompany that application, may be made on their behalf by a Collector of Customs and Excise or an officer of rank not below that of Senior Executive Officer.

(b)

Where, during the course of a poinding and sale in accordance with Schedule 5 to the Debtors (Scotland) Act 1987f2, the Commissioners are entitled as a creditor to do any acts, then any such acts, with the exception of the exercise of the power contained in paragraph 18(3) of that Schedule, may be done on their behalf by a Collector of Customs and Excise or an officer of rank not below that of Senior Executive Officer.”.

Signature

Colin C. Finlinson

Commissioner of Customs and Excise

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

30th November 1988

Explanatory note

(This note is not part of the Regulations)

These Regulations which come into force on 1st December 1988 amend regulation 66 of the Value Added Tax (General) Regulations 1985.

Regulation 66, as amended, specifies those officers of Customs and Excise who are empowered to apply to the Sheriff, in Scotland, on behalf of the Commissioners and to authorise him to recover unpaid value added tax.