Value Added Tax (General) (Amendment) Regulations 1985
| Jurisdiction | UK Non-devolved |
| Citation | SI 1985/105 |
1985 No. 105
VALUE ADDED TAX
The Value Added Tax (General) (Amendment) Regulations 198531stJanuary 1985
7thFebruary 1985
1stMarch 1985
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 15(3) and (4), 16(7) and 25 of, and paragraph 2 of Schedule 7 to, 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) Regulations 1985 and shall come into operation on 1st March 1985.
2. The Value Added Tax (General) Regulations 1980(b) shall be amended in accordance with the following provisions of these Regulations.
3. In regulation 2(1), after the definition of "the Community", there shall be inserted the following definition—
" "datapost packet" means a postal packet containing goods which is posted in the United Kingdom as a datapost packet for transmission to a place outside the United Kingdom in accordance with the terms of a contract entered into between the Post Office and the sender of the packet; or which is received at a post office in the United Kingdom from a place outside the United Kingdom for transmission and delivery in the United Kingdom as if it were a datapost packet;".
4. In regulation 8(2) for the words "by the person selling them" there shall be substituted the words", on a sale by auction, by the auctioneer, and, where the sale is otherwise than by auction, by the person selling the goods,".
5. After regulation 24 there shall be inserted the following regulation—
"24A. A taxable person may attribute to taxable supplies input tax of his charged in respect of goods or services used for the purpose of supplies comprised in Group 2 or Group 5 of Schedule 6 to the Value Added Tax Act
(a) 1983 c. 55.
(b) S.I. 1980/1536; relevant amending instruments are S.I. 1981/1530, 1984/155, 929 (as amended by S.I. 1984/1376).
1983 made by a branch of his in a country other than the United Kingdom to a person outside the member states of the Community.".
6. In regulation 33 after the word "post", in the first line, there shall be inserted the words", other than by datapost packet,".
7. In regulation 46, for sub-paragraph (b) there shall be substituted the following—
"(b) where the final destination was to be—
(i) the Republic of Ireland, the value of the goods together with tax exceeded £45,
(ii) Greece, the value of the goods together with tax...
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