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Finance Act 1977

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This is the original version (as it was originally enacted).

16Goods imported for private purposes

(1)Where, on or after 1st August 1977, goods are imported by a taxable person and—

(a)at the time of importation they belong wholly or partly to another person ; and

(b)the purposes for which they are to be used include private purposes either of himself or of the other,

tax paid or payable by the taxable person on the importation of the goods shall not be regarded as input tax to be deducted or credited under section 3 of the Finance Act 1972 ; but he may make a separate claim to the Commissioners for it to be repaid.

(2)The Commissioners shall allow the claim if they are satisfied that to disallow it would result, in effect, in a double charge to tax; and where they allow it they shall do so only to the extent necessary to avoid the double charge.

(3)In considering a claim under this section, the Commissioners shall have regard to the circumstances of the importation and, so far as appearing to them to be relevant, things done with, or occurring in relation to, the goods at any subsequent time.

(4)Any amount allowed by the Commissioners on the claim shall be paid by them to the taxable person.

(5)In section 40(1) of the Finance Act 1972 (appeal to VAT Tribunal) after paragraph (j) there shall be inserted—

(k)a claim by a taxable person under section 16 of the Finance Act 1977.

(6)The reference above to a person's private purposes is to purposes which are not those of any business carried on by him.

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