Statutory Instrument 1995 No. 3147

The Value Added Tax (Amendment) Regulations 1995

---

© Crown Copyright 1995

Statutory Instruments printed from this website are printed under the superintendence and authority of the Controller of HMSO being the Queen's Printer of Acts of Parliament.

The legislation contained on this web site is subject to Crown Copyright protection. It may be reproduced free of charge provided that it is reproduced accurately and that the source and copyright status of the material is made evident to users.

It should be noted that the right to reproduce the text of Statutory Instruments does not extend to the Queen's Printer imprints which should be removed from any copies of the Statutory Instrument which are issued or made available to the public. This includes reproduction of the Statutory Instrument on the Internet and on intranet sites. The Royal Arms may be reproduced only where they are an integral part of the original document.

The text of this Internet version of the Statutory Instrument which is published by the Queen's Printer of Acts of Parliament has been prepared to reflect the text as it was Made. A print version is also available and is published by The Stationery Office Limited as the The Value Added Tax (Amendment) Regulations 1995, ISBN 0110537866. The print version may be purchased by clicking here. Braille copies of this Statutory Instrument can also be purchased at the same price as the print edition by contacting TSO Customer Services on 0870 600 5522 or e-mail:customer.services@tso.co.uk.

Further information about the publication of legislation on this website can be found by referring to the Frequently Asked Questions.

To ensure fast access over slow connections, large documents have been segmented into "chunks". Where you see a "continue" button at the bottom of the page of text, this indicates that there is another chunk of text available.

1995 No. 3147

VALUE ADDED TAX

The Value Added Tax (Amendment) Regulations 1995

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 26(1), (3) and 30(8) of, and paragraph 2(1) of Schedule 11 to, the Value Added Tax Act 1994^[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 (Amendment) Regulations 1995 and shall come into force on 1st January 1996.

    2.    The Value Added Tax Regulations 1995^[2] shall be amended in accordance with regulations 3 to 6 below.

    3.    After paragraph (5) of regulation 14 there shall be inserted—
"  (6)  Where a registered person provides a VAT invoice relating in whole or in part to a supply of the letting on hire of a motor car other than for self-drive hire, he shall state on the invoice whether that motor car is a qualifying vehicle under article 7(2A) of the Value Added Tax (Input Tax) Order 1992^[3]." .

    4.    In regulation 101(5) for "42(2)" there shall be substituted "41(2)".

    5.    In regulation 116(3)—
 (a) in sub-paragraph (a) for "(8)" there shall be substituted "(14)"; and
 (b) in sub-paragraph (b) for "(2)" there shall be substituted "(3)".

    6.    In regulation 131 for the words "within 3 months from that date" in paragraph (1)(a) there shall be substituted "before the end of the third month following that in which the supply is effected".

Leonard Harris

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

6th December 1995

These regulations amend, with effect from 1st January 1996, the Value Added Tax Regulations 1995 ("the principal regulations").

Regulation 3 inserts an additional requirement in regulation 14 of the principal regulations, so that a person providing a VAT invoice relating to the leasing of certain motor cars is required to state on the invoice whether the motor vehicle is a qualifying vehicle under article 7(2A) of the Value Added Tax (Input Tax) Order 1992 (S.I. 1992/3222 as amended by S.I. 1995/1666).

Regulation 4 corrects a cross-reference in regulation 101(5) of the principal regulations.

Regulation 5 updates the cross-references in regulation 116(3) of the principal regulations, to Schedule 8 of the Value Added Tax Act 1994 as amended by the Value Added Tax (Construction of Buildings) Order 1995 (S.I. 1995/280) and the Value Added Tax (Protected Buildings) Order 1995 (S.I. 1995/283).

Regulation 6 amends regulation 131(1)(a) of the principal regulations, and extends the time limit for the exportation of goods by an overseas visitor. This change is a consequence of the amendment of Article 11(B)(3)(b) of Council Directive 77/388/EEC (OJ No. L145, 13.6.1977, p.1) ("the sixth VAT Directive") by Article 1(2) of Council Directive 95/7/EC (OJ No. L102, 5.5.1995, p.18) ("the Second VAT Simplification Directive").

[1] 1994 c. 23; section 96(1) defines "the Commissioners" as meaning the Commissioners of Customs and Excise and "regulations" as meaning regulations made by the Commissioners under the Act. back

[2] S.I. 1995/2518. back

[3] S.I. 1992/3222; article 7(2A) was inserted by the Value Added Tax (Input Tax) (Amendment) (No. 3)) Order 1995 (S.I. 1995/1666). back