Part I Customs and Excise, Value Added Tax and Car Tax

Chapter II Value Added Tax

I114 Abolition of fiscal frontiers etc.

F11

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2

Schedule 3 to this Act shall have effect for the purposes—

a

of amending the M1Value Added Tax Act 1983, Chapter II of Part I of the M2Finance Act 1985 and certain other enactments in connection with the provision made by subsection (1) above; and

b

of giving effect, in relation to—

i

value added tax charged on the supply of goods and services; and

ii

value added tax charged on the importation of goods from places outside the member States,

to requirements of the directive of the Council of the European Communities dated 17th May 1977 No. 77/388/EEC and the amendments of that directive by the directive of that Council dated 16th December 1991 No. 91/680/EEC (amendments with a view to the abolition of fiscal frontiers).

F13

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F14

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F15

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F16

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F215. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F316. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F417. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .