Value Added Tax (General) (Amendment) (No. 2) Regulations 1984
| Jurisdiction | UK Non-devolved |
| Citation | SI 1984/929 |
| Year | 1984 |
1984 No. 929
VALUE ADDED TAX
The Value Added Tax (General) (Amendment) (No. 2) Regulations 19845thJuly 1984
6thJuly 1984
1stOctober 1984
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 14(9), 19(2) and (3), 24(1), 25 and 48 of the Value Added Tax Act 1983(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 1984 and shall come into operation on 1st October 1984.
2. In these Regulations—
"the continental shelf" means a designated area within the meaning of the Continental Shelf Act 1964(b).
3. The Value Added Tax (General) Regulations 1980(c) shall be amended in accordance with the following provisions of these Regulations.
4. For regulation 30(14) there shall be substituted the following:—
"(14) Regulation 37 shall not apply when the goods which are imported are eligible for relief from payment of tax under any enactment applied by section 24(1) of the Value Added Tax Act 1983 unless the Commissioners otherwise approve or direct.".
5. In regulation 32 there shall be added at the end a new paragraph as follows:—
"(c) Regulation 4(1) of The Inward Processing Relief Regulations 1977(d) made under section 5(6) of the European Communities Act 1972(e).".
(a) 1983 c. 55.
(b) 1964 c. 29.
(c) S.I....
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