Value Added Tax Act 1983 (repealed 1.9.1994)
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Change 1
8C Place of acquisition.
(1) This section shall apply (subject to section 35 below) for determining for the purposes of this Act whether goods acquired from another member State are acquired in the United Kingdom. (2) The goods shall be treated as acquired in the United Kingdom if they are acquired in pursuance of a transaction which involves their removal to the United Kingdom and does not involve their removal from the United Kingdom, and (subject to the following provisions of this section) shall otherwise be treated as acquired outside the United Kingdom. (3) Subject to subsection (4) below, the goods shall be treated as acquired in the United Kingdom if they are acquired by a person who, for the purposes of their acquisition, makes use of a number assigned to him for the purposes of value added tax in the United Kingdom. (4) Subsection (3) above shall not require any goods to be treated as acquired in the United Kingdom where it is established, in accordance with regulations made by the Commissioners for the purposes of this section— (a) that value added tax has been paid in another member State on the acquisition of those goods; and (b) that that tax fell to be paid by virtue of provisions of the law of that member State corresponding, in relation to that member State, to the provision made by subsection (2) above. (5) The Commissioners may by regulations make provision for the purposes of this section— (a) for the circumstances in which a person is to be treated as having been assigned a number for the purposes of value added tax in the United Kingdom; (b) for the circumstances in which a person is to be treated as having made use of such a number for the purposes of the acquisition of any goods; and (c) for the refund, in prescribed circumstances, of tax paid in the United Kingdom on acquisitions of goods in relation to which the conditions specified in subsection (4)(a) and (b) above are satisfied.
8C Place of acquisition.
(1) This section shall apply (subject to section 35 below) for determining for the purposes of this Act whether goods acquired from another member State are acquired in the United Kingdom. (2) The goods shall be treated as acquired in the United Kingdom if they are acquired in pursuance of a transaction which involves their removal to the United Kingdom and does not involve their removal from the United Kingdom, and (subject to the following provisions of this section) shall otherwise be treated as acquired outside the United Kingdom. (3) Subject to subsection (4) below, the goods shall be treated as acquired in the United Kingdom if they are acquired by a person who, for the purposes of their acquisition, makes use of a number assigned to him for the purposes of value added tax in the United Kingdom. (4) Subsection (3) above shall not require any goods to be treated as acquired in the United Kingdom where it is established, in accordance with regulations made by the Commissioners for the purposes of this section— (a) that value added tax has been paid in another member State on the acquisition of those goods; and (b) that that tax fell to be paid by virtue of provisions of the law of that member State corresponding, in relation to that member State, to the provision made by subsection (2) above. (5) The Commissioners may by regulations make provision for the purposes of this section— (a) for the circumstances in which a person is to be treated as having been assigned a number for the purposes of value added tax in the United Kingdom; (b) for the circumstances in which a person is to be treated as having made use of such a number for the purposes of the acquisition of any goods; and (c) for the refund, in prescribed circumstances, of tax paid in the United Kingdom on acquisitions of goods in relation to which the conditions specified in subsection (4)(a) and (b) above are satisfied.
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