Statutory Instrument 1993 No.856

The Value Added Tax (General) (Amendment) (No.3) Regulations 1993

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1993 No.856

VALUE ADDED TAX

The Value Added Tax (General) (Amendment) (No.3) Regulations 1993

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by paragraph 2(1) and (5) of Schedule 7 to the Value Added Tax Act 1983^[1], 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.3) Regulations 1993 and shall come into force—
 (a) for the purposes of regulation 2, on 31st March 1993, and
 (b) for all other purposes, on 1st April 1993.

    2.    The Value Added Tax (General) (Amendment) (No.2) Regulations 1993^[2] are hereby revoked.

    3.    The Value Added Tax (General) Regulations 1985^[3] shall be amended by adding after paragraph (4) of regulation 13 the following—
"  (5)  Where a registered taxable person provides a tax invoice relating in whole or in part to a supply the tax upon which is required to be accounted for and paid by the person supplied, on the supplier's behalf, the supplier shall state that fact, and the amount of tax so to be accounted for and paid, on the tax invoice." .

Leonard Harris

Commissioner of Customs and Excise
New King's Beam House, 22 Upper Ground, London, SE1 9PJ

24th March 1993

These Regulations revoke the Value Added Tax (General) (Amendment) (No.2) Regulations 1993 which were intended to add a paragraph (5) to regulation 13 of the Value Added Tax (General) Regulations 1985 but, in error, referred to paragraph (4).

These Regulations achieve what was intended to be achieved by the Value Added Tax (General) (Amendment) (No.2) Regulations 1993, and require that for any supply in respect of which the buyer must account for the output tax on behalf of the seller, that fact, and the amount of tax to be accounted for, must be shown on the tax invoice.

[1] 1983 c. 55; paragraph 2 of Schedule 7 was amended by section 14(2) of, and paragraph 64 of Schedule 3 to, the Finance (No.2) Act 1992 (c. 48); section 48(1) defines "the Commissioners" as meaning the Commissioners of Customs and Excise and "regulations" as meaning regulations made by the Commissioners. back

[2] S.I. 1993/764. back

[3] S.I. 1985/886; regulation 13 was substituted by S.I. 1992/3102. back