Value Added Tax (General)(Amendment) (No. 2) Regulations 1985
| Jurisdiction | UK Non-devolved |
| Citation | SI 1985/693 |
| Year | 1985 |
1985 No. 693
VALUE ADDED TAX
The Value Added Tax (General)(Amendment) (No. 2) Regulations 19852ndMay 1985
9thMay 1985
1stJune 1985
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 19(2) and (3) 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 1985 and shall come into operation on 1st June 1985.
2. The Value Added Tax (General) Regulations 1980(b) shall be amended in accordance with the following provisions of these Regulations.
3. After regulation 38 there shall be added the following regulation—
"38A.— (1) Subject to the provisions of this regulation and to such conditions as the Commissioners may impose, tax chargeable on the importation of goods which are for subsequent re-exportation shall not be payable if the Commissioners are satisfied that—
(a) the goods are imported solely for the purpose of repair, renovation, modification or treatment;
(b) the ownership in the goods is not transferred to a person in the United Kingdom at importation; and
(c)...
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