Chapter IIU.K. Value Added Tax
14 Abolition of fiscal frontiers etc.U.K.
F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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).
F1(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1S. 14(1)(3)-(6) repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15
Commencement Information
I1S. 14 wholly in force; s. 14 not in force at Royal Assent see s. 14(3); s. 14(2) in force for certain purposes at 1.8.1992 by S.I. 1992/1867, art. 3, Sch. Pt. I; s. 14(2) in force for certain purposes at 1.12.1992 by S.I. 1992/2979, art. 3, Sch. Pt. II; S. 14 in force insofar as not already in force at 1.1.1993 by S.I. 1992/3261, art. 3 (with transitional provisions in arts. 4, 5, 6, and 7).
Marginal Citations
F215. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
Textual Amendments
F2S. 15 repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15
F316. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
Textual Amendments
F3S. 16 repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15
F417. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
Textual Amendments
F4S. 17 repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15