Value Added Tax (General) (Amendment) (No. 2) Regulations 1981
| Jurisdiction | UK Non-devolved |
| Citation | SI 1981/1530 |
| Year | 1981 |
1981 No. 1530
VALUE ADDED TAX
The Value Added Tax (General) (Amendment) (No. 2) Regulations 198127thOctober 1981
4thNovember 1981
Regulations 1, 2, 3, 6 and 121stDecember 1981Regulations 4, 5, 7, 8, 9, 10 and 111stApril 1982
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 3(8) and 12(7) of the Finance Act 1972(a) and of all other powers enabling them in that behalf, hereby make the following Regulations:—
1. These Regulations may be cited as the Value Added Tax (General) (Amendment) (No. 2) Regulations 1981 and shall come into operation on the following dates:
Regulations 1, 2, 3, 6 and 12 1st December 1981
Regulations 4, 5, 7, 8, 9, 10 and 11 1st April 1982
2. The Value Added Tax (General) Regulations 1980(b) shall be amended in accordance with the following provisions of these Regulations.
3. In regulation 29 for paragraphs (1) and (2) there shall be substituted the following—
"(1) Subject to paragraphs (2) and (3) of this regulation, if any person, within six months, or such other period as the Commissioners may allow, from the date with effect from which he was, or was required to be, registered, makes a claim on the form numbered 4 in Schedule 1 to these Regulations, or in such other manner as the Commissioners may approve, they may authorise him to treat as if it were input tax—
(a) tax chargeable under Part 1 of the Act or value added tax chargeable under Part 1 of the Manx Act on the supply of goods to him before that date, or paid by him on imported goods before that date, for the purpose of a business which either was carried on or was to be carried on by him at the time of such supply or payment;
(b) in the case of a body corporate, tax under either of those Parts on the supply or importation of goods acquired for it before its incorporation, or on the supply of services before that time for its benefit or in connection with its incorporation, provided that...
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