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. 1980/1536; relevant amending instrument is S.I. 1984/155.
(d) S.I. 1977/910, amended by S.I. 1983/877.
(e) 1972 c. 68.
6. For regulation 33 and its heading there shall be substituted the following:—
"Postal Importation
33. Goods imported by post not exceeding £1,300 in value, or such greater sum as is determined for the time being by the Commissioners, by a registered taxable person in the course of a business carried on by him may, with the authority of the proper officer, be delivered without payment of tax if—
(a) the registered taxable person has given such security as the Commissioners may require and
(b) his registration number is shown on the customs declaration attached to or accompanying the package;
and save as the Commissioners may otherwise allow he shall account for tax chargeable on the goods on their importation together with any tax chargeable on the supply of goods or services by him in a return furnished by him in accordance with these Regulations for the prescribed accounting period during which the goods were imported.".
7. Regulations...
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