Details of the Section
2.New paragraph 2(5A) provides that provision may be made by regulations for requiring a relevant person to notify, and make payment of any VAT due in respect of, the arrival in the UK of a means of transport from another member State, or from outside of the member States, to the Commissioners at such time and in such form and manner as they may specify.
3.New paragraph 2(5B) provides that provision may be made by regulations made under new paragraph 2(5A):
to specify the particulars to be notified to the Commissioners in relation to the arrival of a means of transport in the UK (including details of any VAT chargeable);
for a person specified or of a description specified in the regulations who is not the relevant person to make the notification on behalf of a relevant person;
for the notification to contain a declaration given in such form and by such person as may be specified in the regulations in relation to the information contained in the notification, and;
to make supplementary, incidental and consequential changes to other parts of the legislation and introduce transitional provisions if need be.
4.New paragraph 2(5C) provides that section 97(3) Value Added Tax Act 1994 (“VATA”) (i.e. the affirmative resolution procedure) applies to regulations made under new paragraph 2 (5A) which amend an enactment.
5.New paragraph 2 (5D) introduces definitions for the terms “means of transport” and “relevant person”.
