Value Added Tax Act 1983 (repealed 1.9.1994)
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Change 1
47A Meaning of “new means of transport".
(1) In this Act “means of transport" in the expression “new means of transport” means subject to subsection (1A) below any of the following, that is to say— (a) any ship exceeding 7.5 metres in length; (b) any aircraft the take-off weight of which exceeds 1550 kilograms; (c) any motorized land vehicle which— (i) has an engine with a displacement or cylinder capacity exceeding 48 cubic centimetres; or (ii) is constructed or adapted to be electrically propelled using more than 7.2 kilowatts. (1A) A ship, aircraft or motorized land vehicle does not fall within subsection (1) above unless it is intended for the transport of persons or goods. (2) For the purposes of this Act a means of transport shall be treated as new at any time unless at that time— (a) a period of more than three months has elapsed since its first entry into service; and (b) it has, since its first entry into service, travelled under its own power— (i) in the case of a ship, for more than 100 hours; (ii) in the case of an aircraft, for more than 40 hours; and (iii) in the case of a land vehicle, for more than 3000 kilometres. (3) The Treasury may by order vary this section— (a) by adding or deleting any ship, aircraft or vehicle of a description specified in the order to or from those which are for the time being specified in subsection (1) above; and (b) by altering, omitting or adding to the provisions of subsection (2) above for determining whether a means of transport is new. (4) The Commissioners may by regulations make provision specifying the circumstances in which a means of transport is to be treated for the purposes of this section as having first entered into service.
47A Meaning of “new means of transport".
(1) In this Act “means of transport" in the expression “new means of transport” means subject to subsection (1A) below any of the following, that is to say— (a) any ship exceeding 7.5 metres in length; (b) any aircraft the take-off weight of which exceeds 1550 kilograms; (c) any motorized land vehicle which— (i) has an engine with a displacement or cylinder capacity exceeding 48 cubic centimetres; or (ii) is constructed or adapted to be electrically propelled using more than 7.2 kilowatts. (1A) A ship, aircraft or motorized land vehicle does not fall within subsection (1) above unless it is intended for the transport of persons or goods. (2) For the purposes of this Act a means of transport shall be treated as new at any time unless at that time— (a) a period of more than three months has elapsed since its first entry into service; and (b) it has, since its first entry into service, travelled under its own power— (i) in the case of a ship, for more than 100 hours; (ii) in the case of an aircraft, for more than 40 hours; and (iii) in the case of a land vehicle, for more than 3000 kilometres. (3) The Treasury may by order vary this section— (a) by adding or deleting any ship, aircraft or vehicle of a description specified in the order to or from those which are for the time being specified in subsection (1) above; and (b) by altering, omitting or adding to the provisions of subsection (2) above for determining whether a means of transport is new. (4) The Commissioners may by regulations make provision specifying the circumstances in which a means of transport is to be treated for the purposes of this section as having first entered into service.
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