The Value Added Tax (Amendment) Regulations 1995

Statutory Instruments

1995 No. 3147

VALUE ADDED TAX

The Value Added Tax (Amendment) Regulations 1995

Made

6th December 1995

Laid before the House of Commons

6th December 1995

Coming into force

1st January 1996

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 26(1), (3) and 30(8) of, and paragraph 2(1) of Schedule 11 to, the Value Added Tax Act 1994(1) and of all other powers enabling them in that behalf, hereby make the following Regulations:

1.  These Regulations may be cited as the Value Added Tax (Amendment) Regulations 1995 and shall come into force on 1st January 1996.

2.  The Value Added Tax Regulations 1995(2) shall be amended in accordance with regulations 3 to 6 below.

3.  After paragraph (5) of regulation 14 there shall be inserted—

“(6) Where a registered person provides a VAT invoice relating in whole or in part to a supply of the letting on hire of a motor car other than for self-drive hire, he shall state on the invoice whether that motor car is a qualifying vehicle under article 7(2A) of the Value Added Tax (Input Tax) Order 1992(3).”.

4.  In regulation 101(5) for “42(2)” there shall be substituted “41(2)”.

5.  In regulation 116(3)—

(a) in sub-paragraph (a) for “(8)” there shall be substituted “(14)”; and

(b) in sub-paragraph (b) for “(2)” there shall be substituted “(3)”.

6.  In regulation 131 for the words “within 3 months from that date” in paragraph (1)(a) there shall be substituted “before the end of the third month following that in which the supply is effected”.

Leonard Harris

Commissioner of Customs and Excise

New King’s Beam House 22 Upper Ground London SE1 9PJ

6th December 1995

Explanatory Note

(This note is not part of the Regulations)

These regulations amend, with effect from 1st January 1996, the Value Added Tax Regulations 1995 (“the principal regulations”).

Regulation 3 inserts an additional requirement in regulation 14 of the principal regulations, so that a person providing a VAT invoice relating to the leasing of certain motor cars is required to state on the invoice whether the motor vehicle is a qualifying vehicle under article 7(2A) of the Value Added Tax (Input Tax) Order 1992 (S.I. 1992/3222 as amended by S.I. 1995/1666).

Regulation 4 corrects a cross-reference in regulation 101(5) of the principal regulations.

Regulation 5 updates the cross-references in regulation 116(3) of the principal regulations, to Schedule 8 of the Value Added Tax Act 1994 as amended by the Value Added Tax (Construction of Buildings) Order 1995 (S.I. 1995/280) and the Value Added Tax (Protected Buildings) Order 1995 (S.I. 1995/283).

Regulation 6 amends regulation 131(1)(a) of the principal regulations, and extends the time limit for the exportation of goods by an overseas visitor. This change is a consequence of the amendment of Article 11(B)(3)(b) of Council Directive 77/388/EEC (OJ No. L145, 13.6.1977, p.1) (“the sixth VAT Directive”) by Article 1(2) of Council Directive 95/7/EC (OJ No. L102, 5.5.1995, p.18) (“the Second VAT Simplification Directive”).

(1)

1994 c. 23; section 96(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners under the Act.

(2)

S.I. 1995/2518.

(3)

S.I. 1992/3222; article 7(2A) was inserted by the Value Added Tax (Input Tax) (Amendment) (No. 3)) Order 1995 (S.I. 1995/1666).