The Value Added Tax (Amendment) Regulations 1996

• Citation: S.I. 1996/210
• Sections: 9

Section 1

These Regulations may be cited as the Value Added Tax (Amendment) Regulations 1996 and shall come into force on 1st March 1996.

Section 2

The Value Added Tax Regulations 1995 shall be amended in accordance with the following regulations.

Section 3

In regulation 21 the definitions of “contract work” and “processing work” shall be omitted.

Section 4

In paragraphs (1) and (1)(c) of regulation 22 for “(3), (4) or (5)” there shall be substituted“(3) or (5)”.

Section 5

In sub-paragraph (e) of paragraph (3) of regulation 22 the words “, which value shall” to“mentioned in paragraph (4)(c) below” shall be omitted.

Section 6

Paragraph (4) of regulation 22 shall be omitted.

Section 7

In paragraph (a) of regulation 23 for “(3), (4) and (5)” there shall be substituted “(3) and (5)”.

Section 8

For paragraph (4) of regulation 117 there shall be substituted the following—

(4) In regulations 130 and 131 “goods” does not include—

(a) a motor-vehicle, or

(b) a boat intended to be exported under its own power.

Section 9

Paragraphs (5) and (6) of regulation 117 shall be omitted.