The Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order 2023

Interpretation

2.—(1) In this Order—

“VATA” means the Value Added Tax Act 1994;

“claim” means claim for a VAT-related payment(1) under this Order;

“prescribed period” has the meaning given in article 8(5).

(2) For the purposes of this Order a person is only to be treated as having a business establishment in the United Kingdom if that establishment has a permanent presence of both the human and technical resources necessary for the provision of the taxable supplies for which that business is required to account as a taxable person(2).

(3) Where, in this Order, the Commissioners(3) are empowered to make provision by way of a direction—

(a) they may make different provision for different cases and so a direction may be made generally or for a particular case or class of cases; and

(b) a direction may be published in a public notice or addressed to an individual as the Commissioners think fit(4).

(1)

“VAT-related payment” is defined in section 50B(4) of VATA.

(2)

Section 3(1) of VATA defines a person as being a taxable person for the purposes of VATA “while he is, or is required to be, registered under” VATA.

(3)

Section 96(1) of VATA defines “the Commissioners” as meaning the Commissioners of Customs and Excise. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for His Majesty’s Revenue and Customs by section 5(1)(b) of the Commissioners for Revenue and Customs Act 2005 (c. 11); section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for His Majesty’s Revenue and Customs.

(4)

Any general directions made by the Commissioners under this Order will be published at https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021#vat-notices-that-have-force-of-law. A person unable to access the directions electronically may access them in hard copy by post free of charge on application to 0300 200 3700.