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The Value Added Tax (Special Provisions) Order 1995 (Amendment) Order 1995

S.I. 1995/1385 · Made 25 May 1995

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 an error in S.I. 1995/1268 and is being issued free of charge to all known recipients of that Statutory Instrument.

VALUE ADDED TAX

Made 25th May 1995

Laid before the House of Commons 26th May 1995

Coming into force 1st June 1995

The Treasury, in exercise of the powers conferred on them by section 5(3) of the Value Added Tax Act 1994f1 and of all other powers enabling them in that behalf, hereby make the following Order:

Annotations to the whole text

Footnotes

f1

1994 c. 23.

Contents

  1. 1Citation and commencement
  2. 2Citation and commencement
  3. Signature
  4. Explanatory note

1Citation and commencement

This Order may be cited as the Value Added Tax (Special Provisions) Order 1995 (Amendment) Order 1995, and shall come into force on 1st June 1995.

2Citation and commencement

In article 4(2) of the Value Added Tax (Special Provisions) Order 1995f1 after the words “zero-rating provisions of either” there shall be inserted “Act, or”.

Signature

Derek Conway

Andrew Mitchell

Two of the Lord Commissionersof Her Majesty’s Treasury

25th May 1995

Explanatory note

(This note is not part of the Order)

This Order corrects an error in article 4(2) of the Value Added Tax (Special Provisions) Order 1995 (S.I. 1995/1268) which re-enacts with amendments article 4 of the Value Added Tax (Special Provisions) Order 1992 (S.I. 1992/3129).

The amendment ensures that the de-supply provisions of article 4(1) shall not apply to reimported goods which were previously exported from the United Kingdom or the Isle of Man free of VAT chargeable under the Value Added Tax Act 1994 or VAT chargeable under Part 1 of the Manx Act by reason of the zero-rating provisions of either the Value Added Tax Act 1994 or the Manx Act or regulations made under either of those Acts.