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TITLE XIIU.K.SPECIAL SCHEMES

CHAPTER 1U.K.Special scheme for small enterprises

Section 2U.K.Exemptions or graduated relief

Article 283U.K.

1.The arrangements provided for in this Section shall not apply to the following transactions:

(a)transactions carried out on an occasional basis, as referred to in Article 12;

(b)supplies of new means of transport carried out in accordance with the conditions specified in Article 138(1) and (2)(a);

(c)supplies of goods or services carried out by a taxable person who is not established in the Member State in which the VAT is due.

2.Member States may exclude transactions other than those referred to in paragraph 1 from the arrangements provided for in this Section.