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 member, officer or employee of the body and was reimbursed, or has received an undertaking to be reimbursed, by the body for the whole amount of the price paid for the goods or services,
(a) 1972 c. 41; section 3(8) was inserted by the Finance Act 1977 (c. 36) and amended by section 13 of the Finance Act 1981 (c. 35) and section 14(2) of the Finance Act 1982 (c. 39).
(b) S.I. 1980/1536; relevant amending instrument is S.I. 1981/1530.
(ii) was not at the time of the supply or importation a taxable person, and
(iii) acquired the goods or services for the purpose of a business to be carried on by the body and has not used them for any purpose other than such business.
(2) No tax may be treated as input tax under paragraph (1) of this regulation—
(a) in respect of goods or services which had been supplied, or, in respect of goods, save as the Commissioners may otherwise allow, consumed—
(i) by the taxable person, or
(ii) in the case of paragraph (1)(b)...
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