The Value Added Tax Regulations 1995

Interpretation of Part XVI U.K.

117.  —

(1) In regulation 127 “approved inland clearance depot” means any inland premises approved by the Commissioners for the clearance of goods for customs and excise purposes.

(2) For the purposes of regulation 128 “container” means an article of transport equipment (lift-van, moveable tank or other similar structure)—

(a) fully or partially enclosed to constitute a compartment intended for containing goods,

(b) of a permanent character and accordingly strong enough to be suitable for repeated use,

(c) specially designed to facilitate the carriage of goods, by one or more modes of transport, without intermediate reloading,

(d) designed for ready handling, particularly when being transferred from one mode of transport to another,

(e) designed to be easy to fill and to empty, and

(f) having an internal volume of one cubic metre or more,

and the term “container” shall include the accessories and equipment of the container, appropriate for the type concerned, provided that such accessories and equipment are carried with the container, but shall not include vehicles, accessories or spare parts of vehicles, or packaging.

F1 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F2 (4) In [F3 regulation] 131 “goods” does not include—

(a) a motor-vehicle, or

(b) a boat intended to be exported under its own power.]

F4 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4 (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) For the purposes of regulation 129 “overseas authority” means any country other than the United Kingdom or any part of or place in such a country or the government of any such country, part or place.

[F5 (7A) In [F6 regulation] and 131 the words “overseas visitor” refer to a traveller who is not established within the member States.

(7B) For the purposes of paragraph (7A) above, a traveller is not established within the member States only if that traveller’s domicile or habitual residence is situated outside the member States.

(7C) Solely for the purposes of paragraph (7B) above, the traveller’s domicile or habitual residence is the place entered as such in a valid–

(a) identity document,

(b) identity card, or

(c) passport.

(7D) A document referred to in sub-paragraph (a), (b) or (c) of paragraph (7C) above is valid for the purposes of that paragraph only if–

(a) it is so recognised by the Commissioners; and

(b) it is not misleading as to the traveller’s true place of domicile or habitual residence.]

(8) In [F7 regulation 132] “overseas visitor” means a person who, during the 2 years immediately preceding F8 ... the date of the application mentioned in regulation 132, has not been in the member States for more than 365 days, or who, F8 ... during the 6 years immediately preceding the date of the application has not been in the member States for more than 1,095 days.

F9 (9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(10) In regulations 140 and 144 “customs territory of the [F10 European Union]” has the same meaning as it has for the purposes of Council Regulation (EEC) No. 2913/92(1).

[F11 (11) In this Part references to Council Regulation (EEC) No. 2913/92 (the Community Customs Code) and Commission Regulation (EEC) No. 2454/93 (which contains provisions implementing the Community Customs Code) shall be read as references to those instruments as—

(a) amended by the Act concerning the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic, signed at Athens on 16th April 2003,

(b) amended, modified or otherwise affected by the Act concerning the conditions of Accession of the Republic of Bulgaria and Romania and the adjustments to the Treaties on which the European Union is founded, signed at Luxembourg on 25th April 2005 and Council Regulation (EC) No. 1791/2006 (which contains consequential amendments to the Customs Code).]

Textual Amendments

F1 Reg. 117(3) omitted (1.4.1999) by virtue of The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 10(1)

F2 Reg. 117(4) substituted (1.3.1996) by The Value Added Tax (Amendment) Regulations 1996 (S.I. 1996/210), regs. 1, 8

F3 Word in reg. 117(4) substituted (1.7.2003) by The Value Added Tax (Amendment) (No. 4) Regulations 2003 (S.I. 2003/1485), regs. 1(1), 5(a) (with reg. 1(2))

F4 Reg. 117(5)(6) omitted (1.3.1996) by virtue of The Value Added Tax (Amendment) Regulations 1996 (S.I. 1996/210), regs. 1, 9

F5 Reg. 117(7A)-(7D) inserted (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 10(2)

F6 Word in reg. 117(7A) substituted (1.7.2003) by The Value Added Tax (Amendment) (No. 4) Regulations 2003 (S.I. 2003/1485), regs. 1(1), 5(b) (with reg. 1(2))

F7 Words in reg. 117(8) substituted (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 10(3)(a)

F8 Words in reg. 117(8) omitted (1.4.1999) by virtue of The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 10(3)(b)

F9 Reg. 117(9) omitted (1.7.2003) by virtue of The Value Added Tax (Amendment) (No. 4) Regulations 2003 (S.I. 2003/1485), regs. 1(1), 5(c) (with reg. 1(2))

F10 Words in Regulations substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3-6

F11 Reg. 117(11) substituted (1.1.2007) by The Value Added Tax (Amendment) (No. 3) Regulations 2006 (S.I. 2006/3292), regs. 1, 4

Commencement Information

I1 Reg. 117 in force at 20.10.1995, see reg. 1

(1)

OJ No. L302, 19.10.92, p. 1; the territories comprising the customs territory of the Community are defined in Article 3 of Council Regulation (EEC) No. 2913/92 as amended by virtue of the treaty concerning the accession of Austria, Finland and Sweden to the European Union (OJ No. C. 241, 29.8.94, p. 9) and as adjusted by paragraph A1(a) of Part XIII of Annex 1 to Council Decision 95/1/EC, Euratom, ECSC (OJ No. L1, 1.1.95, p. 1).