The Value Added Tax (Treatment of Transactions and Special Provisions) (Amendment) Order 2006

JurisdictionUK Non-devolved
CitationSI 2006/2187

2006 No. 2187

VALUE ADDED TAX

The Value Added Tax (Treatment of Transactions and Special Provisions) (Amendment) Order 2006

Made 9th August 2006

Laid before the House of Commons 10th August 2006

Coming into force 1st September 2006

The Treasury make the following Order in exercise of the powers conferred by sections 5(3), 50A and 97(5) of the Value Added Tax Act 19941:

S-1 This Order may be cited as the Value Added Tax (Treatment of...

1. This Order may be cited as the Value Added Tax (Treatment of Transactions and Special Provisions) (Amendment) Order 2006 and comes into force on 1st September 2006.

S-2 In article 3(1) of the Value Added Tax (Treatment of...

2.—(1) In article 3(1) of the Value Added Tax (Treatment of Transactions) Order 19952, omit “and paragraph 1(a) or (c) (as the case may require) and paragraphs 2 and 3 of Article 682 of Commission Regulation (EEC) No 2454/933”.

(2) In article 3(2) of that Order, after “paragraph (3)” insert “and article 4”.

(3) After article 3 of that Order, insert—

S-4

4.—(1) Article 3(1) does not apply where—

(a)

(a) any goods falling within paragraph (2) are sold by auction at a time when they are subject to the procedure specified in paragraph (3), and

(b)

(b) arrangements made by or on behalf of the purchaser of the goods following the sale by auction result in the importation of the goods from a place outside the member States.

(See section 21(2A) of the Value Added Tax Act 19944.)

(2) The goods that fall within this paragraph are—

(a)

(a) any work of art;

(b)

(b) any antique, not falling within sub-paragraph (a) or (c), that is more than one hundred years old;

(c)

(c) any collection or collector’s piece that is of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic, numismatic or philatelic interest.

(See sections 21(5) to 21(6C) of the Value Added Tax Act 19945.)

(3) That procedure is the customs procedure for temporary importation with total relief from import duties provided for in Articles 137 to 141 of Council Regulation (EEC) No 2913/92establishing the Community Customs Code6.

(See section 21(2B) of the Value Added Tax Act 1994.)”.

S-3 In article 2(1) of the Value Added Tax (Special Provisions)...

3.—(1) In article 2(1) of the Value Added Tax (Special Provisions) Order 19957, for “Merchant Shipping (Registration, etc) Act 19938” substitute “Merchant Shipping Act 19959”.

(2) In article 12(3)(b) of that Order, after “himself” insert—

“, which includes – if the taxable person is an auctioneer – the auctioneer having placed them in the customs procedure for temporary importation with total relief from import duties provided for in Articles 137 to 141 of...

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