Value Added Tax Act 1983 (repealed 1.9.1994)
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Change 1
18 Relief on supply of certain second-hand goods.
(1) The Treasury may by order make provision for securing a reduction of the tax chargeable on the supply of goods of such descriptions as may be specified in the order in cases where no tax was chargeable on a previous supply of the goods and such other conditions are satisfied as may be specified in the order or as may be imposed by the Commissioners in pursuance of the order. (2) The amount of the reduction that may be secured by an order under this section shall not exceed the amount of tax that would have been chargeable on the previous supply had tax been chargeable on it at the same rate as that at which the tax to be reduced would be chargeable but for the reduction. (3) An order under this section making provision for reducing the tax chargeable on the supply of goods of any description may include provision— (a) for giving relief from the tax chargeable on the acquisition of goods of that description from another member State or the importation of goods of that description from a place outside the member States; and (b) for securing the like reduction where no tax was chargeable on the acquisition of goods of that description from another member State or the importation of goods of that description from a place outside the member States as where no tax was chargeable on a previous supply of the goods. (4) An order under this section may extend to cases where the previous supply or the acquisition or importation took place before tax was chargeable on any supply acquisition , or importation. (5) The preceding provisions of this section shall, with the necessary modifications, apply in relation to cases where consequential relief from tax was given on a previous supply by an order under section 14(10) above but the relief did not extend to the whole amount of the tax. (6) An order under this section may make different provision for goods of different descriptions and for different circumstances. (7) In this section references to a supply on which no tax was chargeable include references to a transaction treated by virtue of an order under section 3(3) above as neither a supply of goods nor a supply of services.
18 Relief on supply of certain second-hand goods.
(1) The Treasury may by order make provision for securing a reduction of the tax chargeable on the supply of goods of such descriptions as may be specified in the order in cases where no tax was chargeable on a previous supply of the goods and such other conditions are satisfied as may be specified in the order or as may be imposed by the Commissioners in pursuance of the order. (2) The amount of the reduction that may be secured by an order under this section shall not exceed the amount of tax that would have been chargeable on the previous supply had tax been chargeable on it at the same rate as that at which the tax to be reduced would be chargeable but for the reduction. (3) An order under this section making provision for reducing the tax chargeable on the supply of goods of any description may include provision— (a) for giving relief from the tax chargeable on the acquisition of goods of that description from another member State or the importation of goods of that description from a place outside the member States; and (b) for securing the like reduction where no tax was chargeable on the acquisition of goods of that description from another member State or the importation of goods of that description from a place outside the member States as where no tax was chargeable on a previous supply of the goods. (4) An order under this section may extend to cases where the previous supply or the acquisition or importation took place before tax was chargeable on any supply acquisition , or importation. (5) The preceding provisions of this section shall, with the necessary modifications, apply in relation to cases where consequential relief from tax was given on a previous supply by an order under section 14(10) above but the relief did not extend to the whole amount of the tax. (6) An order under this section may make different provision for goods of different descriptions and for different circumstances. (7) In this section references to a supply on which no tax was chargeable include references to a transaction treated by virtue of an order under section 3(3) above as neither a supply of goods nor a supply of services.
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