The Value Added Tax (Amendment) Regulations 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”).