Value Added Tax (General) (Amendment) (No. 2) Regulations 1982
| Jurisdiction | UK Non-devolved |
| Citation | SI 1982/1471 |
| Year | 1982 |
1982 No. 1471
VALUE ADDED TAX
The Value Added Tax (General) (Amendment) (No. 2) Regulations 198218thOctober 1982
26thOctober 1982
1stDecember 1982
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 3(8) 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 1982 and shall come into operation on 1st December 1982.
2. For regulation 29 of the Value Added Tax (General) Regulations 1980(b) there shall be substituted the following—
"29.—(1) Subject to paragraphs (2) and (4) of this regulation, on a claim made in accordance with paragraph (3) of this regulation, the Commissioners may authorise a taxable person to treat as if it were input tax—
(a) tax on the supply of goods or services to the taxable person before the date with effect from which he was, or was required to be, registered, 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; and
(b) in the case of a body corporate, tax 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 the person to whom the supply was made or who paid tax on the importation—
(i) became a...
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