Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE XII U.K. SPECIAL SCHEMES

CHAPTER 1 U.K. Special scheme for small enterprises

Section 2 U.K. Exemptions or graduated relief

Article 283 U.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.