Statutory Instruments
2006 No. 3292
Value Added Tax
The Value Added Tax (Amendment) (No. 3) Regulations 2006
Made
11th December 2006
Laid before the House of Commons
11th December 2006
Coming into force
1st January 2007
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 14(3), 16(1), 25(6), 93(1) and 93(2) of, and paragraphs 2(3) and 2A(2) of Schedule 11 to, the Value Added Tax Act 1994( 1 ):
Citations and Commencement
1. These Regulations may be cited as the Value Added Tax (Amendment) (No. 3) Regulations 2006 and shall come into force on 1st January 2007.
Amendment
2.The Value Added Tax Regulations 1995( 2 ) are amended as follows.
Definition of Alphabetical Code
3. In paragraph (1) of regulation 2 in the definition of “alphabetical code”—
(1) after the entry for Belgium insert —
| “ Bulgaria — | BG ” |
(2) after the entry for Portugal insert—
| “ Romania— | RO ” |
Interpretation of Part XVI
4. In regulation 117, for paragraph (11) substitute —
“ (11) In this Part references to Council Regulation (EEC) No. 2913/92 3 ) (the Community Customs Code) and Commission Regulation (EEC) No. 2454/93 4 ) (which contains provisions implementing the Community Customs Code) shall be read as references to those instruments as—
(a) amended by the Act concerning the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic, signed at Athens on 16th April 2003 ( 5 ) ,
(b) amended, modified or otherwise affected by the Act concerning the conditions of Accession of the Republic of Bulgaria and Romania and the adjustments to the Treaties on which the European Union is founded, signed at Luxembourg on 25th April 2005 ( 6 ) and Council Regulation (EC) No. 1791/2006 (which contains consequential amendments to the Customs Code) ( 7 ) . ” .
Territories to be excluded from or included in the territory of the Community and of the member States
5. —(1) Amend regulation 138 as follows.
(2) For paragraph (1) substitute—
“ (1) For the purposes of the Act the territory of the Community shall be treated as excluding—
(a) Austria, Finland and Sweden (“the 1995 acceding States”),
(b) the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovakia and Slovenia (“the 2004 acceding States”), and
(c) Bulgaria and Romania (“the 2007 acceding states”)
in relation to goods to which this regulation applies. ” .
(3) In paragraph (2)—
(i) for “paragraphs 4 and 5” substitute “paragraph (4)”,
(ii) in sub-paragraphs (a) and (b) for “1st January 1995” substitute “the date specified in paragraph (5)” and for “20th October 1995” substitute “the date specified in paragraph (6)”.
(4) In paragraph (4)—
(i) In sub-paragraphs (a), (b) and (c) for “20th October 1995” substitute “the date specified in paragraph (6)”.
(ii) In sub-paragraph (c)(i) for “1st January 1987” substitute “the date specified in paragraph (7)”.
(5) For paragraph (5) substitute—
“ (5) For the purposes of paragraphs (2) and (4) the specified date—
(a) in relation to the 1995 acceding states is 1st January 1995;
(b) in relation to the 2004 acceding states is 1st May 2004 ; and
(c) in relation to the 2007 acceding states is 1st January 2007.
(6) For the purposes of paragraphs (2) and (4) the specified date—
(a) in relation to the 1995 acceding states is 20th October 1995;
(b) in relation to the 2004 acceding states 1st May 2004 ; and
(c) in relation to the 2007 acceding states 1st January 2007.
(7) For the purposes of paragraph (4)(c)(i) the specified date—
(a) in relation to the 1995 acceding states is 1st January 1987;
(b) in relation to the 2004 acceding states is 1st May 2006; and
(c) in relation to the 2007 acceding states is 1st January 1999. ” .
Dave Hartnett
Mike Eland
Two of the Commissioners for Her Majesty’s Revenue and Customs
11th December 2006
1994 c. 23 ; section 96(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise, “prescribed” as meaning prescribed by regulations and “regulations” as meaning regulations made by the Commissioners under the Act. Section 24 of the Finance Act 2002 (c. 23) , which inserted paragraph 2A of Schedule 11, was brought into force on 1st December 2003, the day appointed by S.I. 2003/3043 (C. 114) . The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005. Section 50 (1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
S.I. 1995/2518 ; relevant amending instruments are S.I. 2003/2318 and S.I. 2004/1082 .
OJ L 302, 19.10.1992 p1; relevant amending instruments are the 1994 Act of Accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden (OJ No C 241, 29.8.94, p.21) as adjusted by Council Decision 95/1/EC (OJ No L 1, 1.1.95, p1) and European Parliament and Council Regulation (EC) No 82/97 (OJ No L 17,21.1.97, p1) and the Act concerning the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic, signed at Athens on 16th April 2003(OJ No L236, 23.9.03, p33).
OJ No L 253, 11.10.93, p1; relevant amending instruments are the 1994 Act of Accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden (OJ No C 241, 29.8.94, p21) as adjusted by Council Decision 95/1/EC (OJ No L 1, 1.1.95, p1), Commission Regulation (EC) No 75/98 (OJ No L 7,13.1.98, p3), Commission Regulation (EC) No 1677/98 (OJ No L 212,30.7.98, p18), Commission Regulation (EC) No 993/2001 (OJ No L 141,28.5.01, p1), the Act concerning the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic, signed at Athens on 16th April 2003(OJ No L236, 23.9.03, p33) and Commission Regulation (EC) No 2286/2003 of 18.12.2003 (OJ L 343, 31.12.2003, p1).
OJ No L236, 23.9.03, p33.
OJ No L 157, 21.6.05, p203. See chapter 4 of Annex V to the Act of Accession.
OJ No L363, 20.12.2006, p.1.. See article 1 of, and Chapter 12 of the Annex to, the Regulation.
OJ No L 157, 21.6.05, p203.
OJ No L 145, 13.6.1977, p1.
OJ L 302, 19.10.1992 p1; relevant amending instruments are the 1994 Act of Accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden (OJ No C 241, 29.8.94, p21) as adjusted by Council Decision 95/1/EC (OJ No L 1, 1.1.95, p1) and European Parliament and Council Regulation (EC) No 82/97 (OJ No L 17, 21.1.97, p1.) and the Act concerning the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic, signed at Athens on 16th April 2003 (OJ No L236, 23.9.03, p33).
OJ No L 253,11.10.93, p1; relevant amending instruments are the 1994 Act of Accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden (OJ No C 241, 29.8.94, p21) as adjusted by Council Decision 95/1/EC (OJ No L 1,1.1.95, p1), Commission Regulation (EC) No 75/98 (OJ No L 7,13.1.98, p3), Commission Regulation (EC) No 1677/98 (OJ No L 212,30.7.98, p18), Commission Regulation (EC) No 993/2001 (OJ No L 141,28.5.01, p1), the Act concerning the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic, signed at Athens on 16th April 2003(OJ No L236, 23.9.03, p33) and Commission Regulation (EC) No 2286/2003 (OJ L 343, 31.12.2003, p1).
OJ No L363, 20.12.2006, p.1.
Article 28p was inserted by EC Council Directive 94/76(OJ No L 365,31.12.94, p53).
OJ No. L363, 20.12.2006, p.129.