SCHEDULES
I1SCHEDULE 3 Value added tax: abolition of fiscal frontiers etc.
Annotations:
Commencement Information
F1Part I
Annotations:
Amendments (Textual)
F1
Sch. 3 Pt. I repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15
Meaning of supply
I24
1
In subsection (3) of section 3 (power to provide for how transactions are to be treated for the purposes of the charge on supplies), at the end there shall be inserted “
and may provide that paragraph 5A of that Schedule shall not apply, in such circumstances as may be described in the order, so as to make a removal of assets a supply of goods under that paragraph.
”
2
In subsection (5) of that section (treatment of goods as supplied to and from the same person in the course or furtherance of his business), for “acquired" there shall be substituted “
taken possession of
”
.
Sch. 3 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.8.1992 by S.I. 1992/1867, art. 3, Sch. Pt. I; Sch. 3 partly in force at 1.12.1992 S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).