Finance (No. 2) Act 1992 (Commencement No. 4 and Transitional Provisions) Order 1992
| Jurisdiction | UK Non-devolved |
| Citation | SI 1992/3261 |
| Year | 1992 |
1992 No. 3261 (C.102)
CUSTOMS AND EXCISEVALUE ADDED TAX
The Finance (No. 2) Act 1992 (Commencement No. 4 and Transitional Provisions) Order 1992
Made 17th December 1992
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 1(8), 14(3) and (4) of the Finance (No. 2) Act 19921and of all other powers enabling them in that behalf, hereby make the following Order:
Citation
1. This Order may be cited as the Finance (No. 2) Act 1992 (Commencement No. 4 and Transitional Provisions) Order 1992.
Interpretation
2. In this Order—
“the Act” means the Finance (No. 2) Act 1992;
“the 1979 Act” means the Customs and Excise Management Act 19792;
“the 1983 Act” means the Value Added Tax Act 19833;
“Community external transit operation” means an importation which takes place after 31st December 1992 where the goods are covered by a declaration in form T1;
“Community internal transit operation” means an importation which takes place after 31st December 1992 where—
(a) the goods are covered by a declaration in form T2, by a form T2L or by a Community movement carnet; or
(b) the goods have been sent by post;
“Community transit goods” has the same meaning as in section 1(1) of the 1979 Act;
“customs warehouse” has the same meaning as in Article 4(a) of Council Regulation (EEC) No. 2503/884;
“duty” includes any duty of customs or excise and any agricultural levy;
“excise duty point” has the same meaning as in section 1(1) of the 1979 Act5;
“excise warehouse” has the same meaning as in section 1(1) of the 1979 Act;
“free zone” has the same meaning as in Article 4(a) of Council Regulation (EEC) No. 2504/886;
“goods in temporary storage” has the same meaning as in Article 16 of Council Regulation (EEC) No. 4151/887;
“means of transport” has the same meaning as in Article 1(2)(f) of Council Regulation (EEC) No. 1855/898;
“non-Community goods” has the same meaning as in Article 1(2)(f) of Council Regulation (EEC) No. 4151/88;
“suspension arrangements” has the same meaning as references to that expression have for the purposes of section 1 of the Act.
Commencement
3. The provisions of the Act specified in the first column of the Schedule to this Order shall, insofar as they are not already in force, come into force on 1st January 1993.
Transitional Provisions relating to Value Added Tax
4.—(1) Subject to the following provisions of this article and except where article 5 below applies, none of the amendments to the 1983 Act made by the provisions brought into force by this Order shall have effect in relation to any importation of goods where—
(a)
(a) a relevant import arrangement applies to the goods before 1st January 1993; and
(b)
(b) that relevant import arrangement has not ceased to apply to the goods before 1st January 1993.
(2) In paragraph (1) above and articles 5 and 7 below—
“relevant import arrangement” means any of the following circumstances applicable to the importation of the goods:
(a)
(a) the goods are Community transit goods;
(b)
(b) the goods are put in a customs warehouse or an excise warehouse;
(c)
(c) the goods are moved into a free zone;
(d)
(d) the goods are goods in temporary storage;
(e)
(e) the tax chargeable on the importation of the goods is relieved by virtue of the Value Added Tax (Temporarily Imported Goods) Relief Order 19869;
(f)
(f) the goods are the subject of a Community external transit operation where the goods were dispatched or their transport commenced before 1st January 1993;
(g)
(g) the goods are the subject of a Community internal transit operation where the goods were dispatched or their transport commenced before 1st January 1993 for the purpose of delivering them to the recipient of a supply of the goods which is—
(i) treated as taking place before 1st January 1993;
(ii) made for a consideration; and
(iii) made by a taxable person in the course or furtherance of a business carried on by him; or
(h)
(h) the payment of any duty or tax is relieved or suspended, or would be if the goods were imported from a place outside the member States, by virtue of—
(i) the Customs and Excise Duties (Personal Reliefs for Goods Temporar ily Imported) Order 198310;
(ii) the Temporary Importation (Commercial Vehicles and Aircraft)
Regulations 196111;
(iii) regulation 44 of the Value Added Tax (General)
Regulations 198512; or
(iv) Council Regulation (EEC)
No. 3312/8913.
5.—(1) Where this article applies, the goods shall be treated as having been imported from a place outside the member States within the meaning of section 2B of the 1983 Act14whether or not they would otherwise be treated as having been so imported.
(2) This article applies where at any time after 31st December 1992 the relevant import arrangement which applied to the goods before 1st January 1993 has ceased to apply to them because—
(a)
(a) any duty or tax which was or would have been relieved or suspended from payment by virtue of a relevant import arrangement has or would have become payable;
(b)
(b) the goods have become liable to forfeiture by reason of—
(i) the breach of any condition; or
(ii) the commission of any offence,
relating to the relevant import arrangement; or
(a) for any other reason, the circumstances described in article 4(2) above which were applicable to the importation no longer apply.
(3) Where this article applies and the relevant import arrangement ceased to apply—
(a)
(a) at a time when the goods were not in the United Kingdom;
(b)
(b) by reason of the export of the goods to a place outside the member States;
(c)
(c) to goods, other than a means of transport, which had been imported from another member State and—
(i) which were subject to a relevant import arrangement within article 4(2)(e) or (h) above; and
(ii) which have been exported to the member State from which they were imported and returned to the person who exported them; or
(d)
(d) to goods consisting of a means of transport which were subject to a relevant import arrangement within article 4(2)(e) or (h) above and—
(i) they have borne in their member State of origin or exportation the turnover or consumption taxes (including value added tax) to which goods of that class or description are normally liable and have not by...
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