COMMENT
The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992

The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 (Note)

These Regulations, which come into force on 1st January 1993, amend the Value Added Tax (General) Regulations 1985. The amendments implement or reflect the provisions of the directive of the Council of the European Communities dated 17th May 1977 No. 77/388/EEC (OJ No. L145, 13.6.77, p.1) (the Sixth VAT Directive) as amended by the directive of that Council dated 16th December 1991 No. 91/680/EEC (OJ No. L376, 31.12.91, p.1) (the Amending Directive). The Amending Directive amends the Sixth VAT Directive with a view to the abolition of fiscal frontiers. From 1st January 1993, goods coming into the United Kingdom from another member State of the European Communities ("member State") will not be chargeable to tax on importation but instead may be chargeable to tax on their acquisition in the United Kingdom. Goods imported into the United Ki...

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