The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992

28.  For regulation 40 there shall be substituted the following—

“Community legislation excepted

40.— (1) The following Regulations and any implementing Regulations made thereunder shall be excepted from the Community legislation which is to apply as mentioned in section 24(1) of the Act—

(a) Council Regulation (EEC) No. 2763/83(1) on processing for free circulation,

(b) Council Regulation (EEC) No. 2473/86(2) on outward processing and standard exchange reliefs,

(c) Council Regulation (EEC) No. 1970/88(3) on the triangular procedure for outward processing and standard exchange reliefs,

(d) Council Regulation (EEC) No. 918/83(4) on conditional reliefs from duty on the final importation of goods, and

(e) Council Regulation (EEC) No. 754/76(5) on returned goods relief.

(2) The following Articles shall be excepted from the Community legislation which is to apply as mentioned in section 24(1) of the Act—

(a) in Council Regulation (EEC) No. 3599/82(6), Articles 24 to 27 inclusive (temporary importation on a partial relief basis),

(b) in Commission Regulation (EEC) No. 1751/84(7), Articles 29 to 31 inclusive (temporary importation on a partial relief basis),

(c) in Council Regulation (EEC) No. 1999/85(8), Articles 23 to 27 inclusive (drawback system of inward processing relief), and

(d) in Council Regulation (EEC) No. 1854/89(9), Article 19 (interest payable on a customs debt).

(3) Council Regulation (EEC) No. 2658/87(10) on the tariff and statistical nomenclature and on the Common Customs Tariff and implementing Regulations(11) made thereunder (end use relief), save and in so far as the said Regulations apply to goods admitted into territorial waters—

(a) in order to be incorporated into drilling or production platforms, for purposes of the construction, repair, maintenance, alteration or fitting-out of such platforms, or to link such drilling or production platforms to the mainland, or

(b) for the fuelling and provisioning of drilling or production platforms,

shall be excepted from the Community legislation which is to apply as mentioned in section 24(1) of the Act.

(4) Commission Regulation (EEC) No. 2228/91 on inward processing relief(12), in so far as it applies to the drawback system of inward processing relief, shall be excepted from the Community legislation which is to apply as mentioned in section 24(1) of the Act.”.

(1)

OJ No. L272, 5.10.83, p.1; Commission Regulation (EEC) No. 3548/84 (OJ No. L331, 19.12.84, p.5) implements this Regulation.

(2)

OJ No. L212, 2.8.86, p.1; Commission Regulation (EEC) No. 2458/87 (OJ No. L230, 17.8.87, p.1) implements this Regulation.

(3)

OJ No. L174, 6.7.88, p.1.

(4)

OJ No. L105, 23.4.83, p.1; implementing Regulations are Commission Regulations (EEC) Numbers 2288/83 (OJ No. L220, 11.8.83, p.13), 2289/83 (OJ No. L220, 11.8.83, p.15) and 2290/83 (OJ No. L220, 11.8.83, p.20).

(5)

OJ No. L89, 2.4.76, p.1; Commission Regulation (EEC) No. 2945/76 (OJ No. L335, 4.12.76, p.1) implements this Regulation.

(6)

OJ No. L376, 31.12.82, p.1.

(7)

OJ No. L171, 29.6.84, p.1.

(8)

OJ No. L188, 20.7.85, p.1.

(9)

OJ No. L186, 30.6.89, p.1.

(10)

OJ No. L256, 7.9.87, p.1.

(11)

Commission Regulations (EEC) Numbers 4142/87 (OJ No. L387, 31.12.87, p.81), 4139/87 (OJ No. L387, 31.12.87, p.70) and 4141/87 (OJ No. L387, 31.12.87, p.76) implement Council Regulation (EEC) No. 2658/87.

(12)

OJ No. L210, 31.7.91, p.1.