SCHEDULES

SCHEDULE 6 Valuation: special cases

F2Part 2 Other Provisions

Annotations:
Amendments (Textual)
F2

Sch. 6 renumbered as Sch. 6 Pt. 2 (with effect in accordance with Sch. 38 para. 7(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 38 para. 2

3

1

Where—

a

any goods whose supply involves their removal to the United Kingdom—

i

are charged in connection with their removal to the United Kingdom with a duty of excise; or

ii

on that removal are subject, in accordance with any provision for the time being having effect for transitional purposes in connection with the accession of any State to the F1European Union, to any F3... agricultural levy of the F1European Union; or

b

the time of supply of any dutiable goods, or of any goods which comprise a mixture of dutiable goods and other goods, is determined under section 18(4) to be the duty point,

then the value of the supply shall be taken for the purposes of this Act to be the sum of its value apart from this paragraph and the amount, so far as not already included in that value, of the duty or, as the case may be, agricultural levy which has been or is to be paid in respect of the goods.

2

In this paragraph “dutiable goods” and “duty point” have the same meanings as in section 18.