- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
14After that section insert—
(1)The Commissioners may by regulations impose a liability to VAT on a person outside the United Kingdom in respect of the entry of goods into the United Kingdom if the person sent, or arranged for the sending of, the goods to their recipient in a postal packet (within the meaning of the Postal Services Act 2000).
(2)The regulations may—
(a)provide that a liability to VAT arises only in relation to goods of a value described in the regulations,
(b)provide that in cases specified in the regulations, other persons are jointly and severally liable for the VAT, and
(c)provide that the entry of the goods into the United Kingdom is not an importation for the purposes of this Act.
(3)Among other provision that may be made by the regulations, the regulations may make provision—
(a)requiring persons to register under the regulations for the purpose of accounting for VAT imposed under the regulations,
(b)modifying the application of this Act in relation to cases dealt with by the regulations, and
(c)requiring persons to provide information to the Commissioners about the goods or the person who sent, or arranged for the sending of, the goods.
(4)Regulations under this section may make different provision for different purposes.”
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