Statutory Instrument 1989 No. 2256

The Value Added Tax (General) (Amendment) (No. 3) Regulations 1989

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© Crown Copyright 1989

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1989 No. 2256

VALUE ADDED TAX

The Value Added Tax (General) (Amendment) (No. 3) Regulations 1989

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 16(7) of, and paragraph 2(1) of Schedule 7 to, the Value Added Tax Act 1983^[1] and of all other powers enabling them in that behalf, hereby make the following Regulations:

    1.    These Regulations may be cited as the Value Added Tax (General) (Amendment) (No. 3) Regulations 1989 and shall come into force on 1st January 1990.

    2.    The Value Added Tax (General) Regulations 1985^[2] shall be amended in accordance with the following provisions of these Regulations.

    3.    In regulation 53-
for paragraph (b) there shall be substituted the following-
"(b) where the final destination was to be-
(i) the Republic of Ireland, the value of the goods together with tax exceeded £58,

(ii) Greece, the value of the goods together with tax exceeded £210,

(iii) Denmark, the value of the goods together with tax exceeded £230, or

(iv) any other member state of the Community, the value of the goods together with tax exceeded £265; and" .

    4.    In regulation 55(1)-
for sub-paragraph (b) there shall be substituted the following-
"(b) where the final destination was to be-
(i) the Republic of Ireland, the value of the goods together with tax exceeded £58,

(ii) Greece, the value of the goods together with tax exceeded £210,

(iii) Denmark, the value of the goods together with tax exceeded £230, or

(iv) any other member state of the Community, the value of the goods together with tax exceeded £265; and" .

    5.    In the Schedule, for the forms numbered 4 and 5 there shall be substituted respectively the forms numbered 4 and 5 in the Schedule to these Regulations.

P. G. Wilmott

Commissioner of Customs and Excise
New King's Beam House 22 Upper Ground London SE1 9PJ

4th December 1989

[1] 1983 c. 55. back

[2] S.I. 1985/886, amended by S.I. 1985/1650, 1987/150 and 1988/2108, and to which there are other amendments not relevant to these Regulations. back

Explanatory Note