Finance (No. 2) Act 1992 (c. 48)

(The document as of February, 2008)

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(2) In sub-paragraph (5) of that paragraph (time limits)--

(a) after the word "period", in the first place where it occurs, there shall be inserted "must be made within the time limits provided for in section 22 of the [1985 c. 54.] Finance Act 1985 (ultimate time limits on assessments) and"; and

(b) for the words after paragraph (b) there shall be substituted-- " but (subject to that section) where further such evidence comes to the Commissioners' knowledge after the making of an assessment under sub-paragraph (1), (2) or (2A) above, another assessment may be made under that sub-paragraph, in addition to any earlier assessment. "

(3) In sub-paragraph (6) of that paragraph (deficiency of goods)--

(a) for the words from "acquired" to the word "him", in the first place where it occurs, there shall be substituted "in the course or furtherance of a business carried on by him, been supplied with any goods, acquired any goods from another member State or otherwise obtained possession or control of any goods or has, in the course or furtherance of such a business, imported any goods from a place outside the member States,"; and

(b) for "from the United Kingdom otherwise than" there shall be substituted "or otherwise removed from the United Kingdom without being exported or so removed".

67 After paragraph 4 of that Schedule there shall be inserted the following paragraph--

" Assessment of tax on acquisitions of certain goods by non-taxable persons

4A (1) Where a person who has, at a time when he was not a taxable person, acquired in the United Kingdom from another member State any goods subject to a duty of excise or consisting in a new means of transport and--

(a) no notification of that acquisition has been given to the Commissioners by the person who is required to give one by regulations under paragraph 2(2B) above;

(b) the Commissioners are not satisfied that the particulars relating to the acquisition in any notification given to them are accurate and complete; or

(c) there has been a failure to supply the Commissioners with the information necessary to verify the particulars contained in any such notification,

they may assess the amount of tax due on the acquisition to the best of their judgment and notify their assessment to that person.

(2) An assessment under this paragraph must be made within the time limits provided for in section 22 of the [1985 c. 54.] Finance Act 1985 (ultimate time limits on assessments) and shall not be made after whichever is the later of the following--

(a) two years after the time when a notification of the acquisition of the goods in question is given to the Commissioners by the person who is required to give one by regulations under paragraph 2(2B) above;

(b) one year after evidence of the facts, sufficient in the opinion of the Commissioners to justify the making of the assessment, comes to their knowledge,

but (subject to that section) where further such evidence comes to the Commissioners' knowledge after the making of an assessment under this paragraph, another assessment may be made under this paragraph, in addition to any earlier assessment.

(3) Where an amount has been assessed and notified to any person under this paragraph, it shall, subject to the provisions of this Act as to appeals, be deemed to be an amount of tax due from him and may be recovered accordingly, unless, or except to the extent that, the assessment has subsequently been withdrawn or reduced.

(4) For the purposes of this paragraph notification to a personal representative, trustee in bankruptcy, receiver, liquidator or person otherwise acting in a representative capacity in relation to the person who made the acquisition in question shall be treated as notification to the person in relation to whom he so acts. "

68 In paragraph 5(2) of that Schedule (requirement of security), at the beginning there shall be inserted "Without prejudice to their power under section 32A(7) of this Act,".

69 In paragraph 6 of that Schedule (enforcement and recovery of tax), after sub-paragraph (9) there shall be inserted the following sub-paragraph--

" (10) The preceding provisions of this paragraph shall have effect as if any sum required by way of security under section 32A(7) of this Act were recoverable as if it were tax due from the person who is required to provide it. "

70 In paragraph 7(1) of that Schedule (duty to keep records), at the end there shall be inserted "and every person who, at a time when he is not a taxable person, acquires in the United Kingdom from another member State any goods which are subject to a duty of excise or consist in a new means of transport shall keep such records with respect to the acquisition (if it is a taxable acquisition and is not in pursuance of a taxable supply) as the Commissioners may so require."

71 (1) In sub-paragraph (2) of paragraph 8 of that Schedule (furnishing of information and production of documents)--

(a) after the word "made", in the first place where it occurs, there shall be inserted "every person who is concerned (in whatever capacity) in the acquisition of goods from another member State";

(b) after the word "goods", in the second place where it occurs, there shall be inserted "from a place outside the member States";

(c) in paragraph (a) and in the words after paragraph (b), after the word "supply", in each place, there shall be inserted "acquisition".

(2) In sub-paragraph (4) of that paragraph, for the words from "or the importation of goods" onwards there shall be substituted "to the acquisition of goods from another member State or to the importation of goods from a place outside the member States shall be taken to include any profit and loss account and balance sheet relating to the business in the course of which the goods or services are supplied or the goods are imported or (in the case of an acquisition from another member State) relating to any business or other activities of the person by whom the goods are acquired."

72 In paragraph 9(1) of that Schedule (power to take samples), after "supplies goods" there shall be inserted "or acquires goods from another member State".

73 In paragraph 10(2) of that Schedule (power of entry to premises used in connection with taxable supplies)--

(a) after "supplies" there shall be inserted "or with the acquisition of goods under taxable acquisitions from other member States"; and

(b) after "supplied" there shall be inserted "or acquired".

74 In paragraph 11(1) of that Schedule (evidence by certificate), after paragraph (b) there shall be inserted the following paragraph--

" (ba) that any statement or notification required to be submitted or given to the Commissioners in accordance with any regulations under paragraph 2(2A) or (2B) above has not been submitted or given or had not been submitted or given at any date; or " .

Transitional provisions

75 In paragraph 6 of Schedule 10 (relief for vehicles in respect of which purchase tax was remitted), for the words from "as imported" to the end of the paragraph there shall be substituted "for the purposes of value added tax in respect of goods acquired from another member State or, as the case may be, value added tax in respect of goods imported from places outside the member States, as so acquired or imported".

Part II Amendments of the Finance Act 1985 (c. 54)

Introduction

76 Chapter II of Part I of the Finance Act 1985 (enforcement provisions in relation to value added tax) shall be amended in accordance with the following provisions of this Part of this Schedule.

Civil penalties

77 (1) In subsection (2) of section 13 (tax evasion)--

(a) in paragraph (b) (evasion by obtaining refund), after "under" there shall be inserted "section 20A,"; and

(b) after that paragraph there shall be inserted the following paragraph--

" (ba) a refund under any regulations made by virtue of section 8C(5) of that Act; " .

(2) In subsection (3)(b) of that section, after "paragraphs (b)" there shall be inserted "(ba)".

78 In section 14(5B)(b) (references to input tax for purposes of application of section in relation to certain public bodies), after "supplies" there shall be inserted "acquisitions".

79 After section 14A there shall be inserted the following section--

" 14B Inaccuracies in EC sales statements

(1) Where--

(a) an EC sales statement containing a material inaccuracy has been submitted by any person to the Commissioners;

(b) the Commissioners have, within six months of discovering the inaccuracy, issued that person with a written warning identifying that statement and stating that future inaccuracies might result in the service of a notice for the purposes of this section;

(c) another EC sales statement containing a material inaccuracy ("the second inaccurate statement") has been submitted by that person to the Commissioners;

(d) the submission date for the second inaccurate statement fell within the period of two years beginning with the day after the warning was issued;

(e) the Commissioners have, within six months of discovering the inaccuracy in the second inaccurate statement, served that person with a notice identifying that statement and stating that future inaccuracies will attract a penalty under this section;

(f) yet another EC sales statement containing a material inaccuracy is submitted by that person to the Commissioners; and

(g) the submission date for the statement falling within paragraph (f) above is not more than two years after the service of the notice or the date on which any previous statement attracting a penalty was submitted by that person to the Commissioners,

that person shall be liable to a penalty of £100 in respect of the statement so falling.

(2) Subject to subsections (3) and (4) below, an EC sales statement shall be regarded for the purposes of this section as containing a material inaccuracy if, having regard to the matters required to be included in the statement, the inclusion or omission of any information from the statement is misleading in any material respect.

(3) An inaccuracy contained in an EC sales statement shall not be regarded as material for the purposes of this section if--

(a) the person who submitted the statement satisfies the Commissioners or, on appeal, a value added tax tribunal that there is a reasonable excuse for the inaccuracy; or

(b) at a time when he had no reason to believe that enquiries were being made by the Commissioners into his affairs, that person furnished the Commissioners with full information with respect to the inaccuracy.

(4) Where, by reason of the submission of a statement containing a material inaccuracy by any person, that person is convicted of an offence (whether under the principal Act or otherwise), the inaccuracy to which the conviction relates shall be regarded for the purposes of this section as not being material.

(5) Where the only statement identified in a warning or notice served for the purposes of subsection (1)(b) or (e) above is one which (whether by virtue of either or both of subsections (3) and (4) above or otherwise) is regarded as containing no material inaccuracies, that warning or notice shall be deemed not to have been issued or served for those purposes.

(6) In this section--

"EC sales statement" means any statement which is required to be submitted to the Commissioners in accordance with regulations under paragraph 2(2A) of Schedule 7 to the principal Act; and
"submission date", in relation to such a statement, means whichever is the earlier of the last day for the submission of the statement to the Commissioners in accordance with those regulations and the day on which it was in fact submitted to the Commissioners. "

80 (1) In subsection (1) of section 15 (penalties for breach of regulatory provisions)--

(a) in paragraph (a), after "principal Act" there shall be inserted "with paragraph 3 of Schedule 1A to that Act or with paragraph 3 or 8(2) of Schedule 1B to that Act";

(b) after paragraph (a) there shall be inserted the following paragraph--

" (aa) a person fails to comply with a requirement of regulations under paragraph 2(2B) of Schedule 7 to the principal Act (notification of acquisition of excise duty goods or new means of transport), or " .

(2) In subsection (3) of that section (meaning of "relevant tax")--

(a) after "means" there shall be inserted "(subject to subsections (3B) and (3C) below)";

(b) in paragraph (a), after "principal Act" there shall be inserted "with paragraph 3 of Schedule 1A to that Act or with paragraph 3 of Schedule 1B to that Act";

(c) in paragraph (b), after "principal Act" there shall be inserted "or with sub-paragraph (2) of paragraph 8 of Schedule 1B to that Act";

(d) after paragraph (b) there shall be inserted the following paragraph--

" (ba) in relation to a person's failure to comply with a requirement of regulations under paragraph 2(2B) of Schedule 7 to the principal Act, the tax on the acquisition to which the failure relates; and " .

(3) In subsection (3A) of that section (the specified percentage)--

(a) in paragraph (a), after "nine months" there shall be inserted "or where the relevant tax is given by paragraph (ba) of that subsection and the failure in question did not continue for more than three months"; and

(b) in paragraph (b), for "so given" there shall be substituted "given by paragraph (a) or (b) of subsection (3) above" and after "eighteen months" there shall be inserted "or where that tax is given by paragraph (ba) of that subsection and the failure in question continued for more than three months but did not continue for more than six months".

(4) After subsection (3A) of that section there shall be inserted the following subsections--

" (3B) Where--

(a) the amount of tax which (apart from this subsection) would be treated for the purposes of subsection (1) above as the relevant tax in relation to a failure mentioned in subsection (3)(a) above includes tax on an acquisition of goods from another member State; and

(b) the Commissioners are satisfied that value added tax has been paid under the law of another member State on the supply in pursuance of which those goods were acquired,

then, in the determination of the amount of the relevant tax in relation to that failure, an allowance shall be made for the value added tax paid under the law of that member State; and the amount of the allowance shall not exceed the amount of tax due on the acquisition but shall otherwise be equal to the amount of value added tax which the Commissioners are satisfied has been paid on that supply under the law of that member State.

(3C) Where--

(a) the amount of tax which (apart from this subsection) would be treated for the purposes of subsection (1) above as the relevant tax in relation to a failure mentioned in subsection (3)(a) above includes tax chargeable by virtue of section 6(2B) of the principal Act on any supply; and

(b) the Commissioners are satisfied that value added tax has been paid under the law of another member State on that supply,

then, in the determination of the amount of the relevant tax in relation to that failure, an allowance shall be made for the tax paid under the law of the other member State; and the amount of the allowance shall not exceed the amount of tax chargeable by virtue of section 6(2B) on that supply but shall otherwise be equal to the amount of tax which the Commissioners are satisfied has been paid on that supply under the law of that other member State. "

81 In section 17(1) (penalties for breach of regulatory provisions)--

(a) in paragraph (a), after "principal Act" there shall be inserted "paragraph 5 of Schedule 1A to that Act or paragraph 5 of Schedule 1B to that Act";

(b) after paragraph (a) there shall be inserted the following paragraph--

" (aa) any regulations made under section 32A of the principal Act requiring a tax representative, for the purposes of registration, to notify the Commissioners that his appointment has taken effect or has ceased to have effect, or " .

82 After section 17 there shall be inserted the following section--

" 17A Penalties for failure to submit EC sales statement

(1) If by the last day on which a person is required in accordance with regulations under the principal Act to submit an EC sales statement for any prescribed period to the Commissioners, the Commissioners have not received that statement, that person shall be regarded for the purposes of this section as being in default in relation to that statement until it is submitted.

(2) Where any person is in default in respect of any EC sales statement the Commissioners may serve notice on him stating--

(a) that he is in default in relation to the statement specified in the notice;

(b) that (subject to the liability mentioned in paragraph (d) below) no action will be taken if he remedies the default before the end of the period of fourteen days beginning with the day after the service of the notice;

(c) that if the default is not so remedied, that person will become liable in respect of his default to penalties calculated on a daily basis from the end of that period in accordance with the following provisions of this section; and

(d) that that person will become liable, without any further notices being served under this section, to penalties under this section if he commits any more defaults before a period of twelve months has elapsed without his being in default.

(3) Where a person has been served with a notice under subsection (2) above, he shall become liable under this section--

(a) if the statement to which the notice relates is not submitted before the end of the period of fourteen days beginning with the day after the service of the notice, to a penalty in respect of that statement; and

(b) whether or not that statement is so submitted, to a penalty in respect of any EC sales statement the last day for the submission of which is after the service and before the expiry of the notice and in relation to which he is in default.

(4) For the purposes of this section a notice served on any person under subsection (2) above shall continue in force--

(a) except in a case falling within paragraph (b) below, until the end of the period of twelve months beginning with the day after the service of the notice; and

(b) where at any time in that period of twelve months that person is in default in relation to any EC sales statement other than one in relation to which he was in default when the notice was served, until a period of twelve months has elapsed without that person becoming liable to a penalty under this section in respect of any EC sales statement.

(5) The amount of any penalty to which a person who has been served with a notice under subsection (2) above is liable under this section shall be whichever is the greater of £50 and--

(a) in the case of a liability in respect of the statement to which the notice relates, a penalty of £5 for every day for which the default continues after the end of the period of fourteen days mentioned in subsection (3)(a) above, up to a maximum of one hundred days; and

(b) in the case of a liability in respect of any other statement, a penalty of the relevant amount for every day for which the default continues, up to a maximum of one hundred days.

(6) In subsection (5)(b) above "the relevant amount", in relation to a person served with a notice under subsection (2) above, means--

(a) £5, where (that person not having been liable to a penalty under this section in respect of the statement to which the notice relates) the statement in question is the first statement in respect of which that person has become liable to a penalty while the notice has been in force;

(b) £10, where the statement in question is the second statement in respect of which he has become so liable while the notice has been in force (counting the statement to which the notice relates where he has become liable in respect of that statement); and

(7) If a person who, apart from this subsection, would be liable to a penalty under this section satisfies the Commissioners or, on appeal a value added tax tribunal, that--

(a) an EC sales statement has been submitted at such a time and in such a manner that it was reasonable to expect that it would be received by the Commissioners within the appropriate time limit; or

(b) there is a reasonable excuse for such a statement not having been dispatched,

he shall be treated for the purposes of this Act as not having been in default in relation to that statement and, accordingly, he shall not be liable to any penalty under this section in respect of that statement and any notice served under subsection (2) above exclusively in relation to the failure to submit that statement shall have no effect for the purposes of this section.

(8) If it appears to the Treasury that there has been a change in the value of money since the coming into force of this section or, as the case may be, the last occasion when the sums specified in subsections (5) and (6) above were varied, they may by order substitute for the sums for the time being specified in those subsections such other sums as appear to them to be justified by the change; but an order under this section shall not apply to any default in relation to a statement the last day for the submission of which was before the order comes into force.

(9) A statutory instrument containing an order under subsection (8) above shall be subject to annulment in pursuance of a resolution of the House of Commons.

(10) In this section "EC sales statement" means any statement which is required to be submitted to the Commissioners in accordance with regulations under paragraph 2(2A) of Schedule 7 to the principal Act. "

Interest on tax

83 In section 18(1)(c) (interest recovered or recoverable on assessment), after "principal Act" there shall be inserted "or under paragraph 8 of Schedule 1B to that Act".

Assessments

84 (1) In subsection (1) of section 21 (assessment to penalty), for "17", in each place where it occurs, there shall be substituted "17A".

(2) After subsection (4) of that section there shall be inserted the following subsection--

" (4A) An assessment to a penalty under section 15 above by virtue of subsection (1)(aa) of that section may be combined with an assessment under paragraph 4A of Schedule 7 to the principal Act and the two assessments notified together but the amount of the penalty shall be separately identified in the notice. "

(3) In subsection (5) of that section (notice of assessment while penalty period continuing), after "section 17" there shall be inserted "or section 17A".

(4) In subsection (6) of that section (remedying of failure etc. after assessment)--

(a) after the words "section 17", in the first place where they occur, there shall be inserted "or section 17A";

(b) in paragraph (a), for "falling within section 17(1) above" there shall be substituted "or default falling within section 17(1) or section 17A(1) above"; and

85 (1) In subsection (1) of section 22 (time limits for assessments)--

(a) in paragraph (a), after "paragraph 4" there shall be inserted "or paragraph 4A"; and

(b) after "importation" there shall be inserted "or acquisition".

(2) In subsection (2) of that section, after "beginning" there shall be inserted--

" (a) in the case of a penalty under section 14B or section 17A above, with the time when facts sufficient in the opinion of the Commissioners to indicate, as the case may be--

(i) that the statement in question contained a material inaccuracy; or

(ii) that there had been a default within the meaning of section 17A(1) above,

came to the Commissioners knowledge; and

(b) in any other case, with the time " .

(3) In subsection (7) of that section, after "paragraph 4" there shall be inserted "or sub-paragraph (2)(b) of paragraph 4A".

86 In section 33(5)(a) (interpretation and construction of Chapter II), for "17" there shall be substituted "17A".

Part III Consequential amendments of other enactments

The Diplomatic Privileges Act 1964 (c. 81)

87 In section 2(5A) of the Diplomatic Privileges Act 1964 (construction of references to certain duties), at the end there shall be inserted "and to value added tax charged in accordance with section 2A or 2B of the [1983 c. 55.] Value Added Tax Act 1983 (acquisitions from other member States and importations from outside the European Community)".

The Commonwealth Secretariat Act 1966 (c. 10)

88 In paragraph 10 of the Schedule to the Commonwealth Secretariat Act 1966 (immunities and privileges), after sub-paragraph (1) there shall be inserted the following sub-paragraph--

" (1A) References in this Schedule to importation, in relation to value added tax, shall include references to anything charged with tax in accordance with section 2A or 2B of the [1983 c. 55.] Value Added Tax Act 1983 (acquisitions from other member States and importations from outside the European Community), and, in this Schedule, "imported" shall be construed accordingly. "

The Consular Relations Act 1968 (c. 18)

89 (1) In section 1(8A) of the Consular Relations Act 1968 (references to customs duties), at the end there shall be inserted "and to value added tax charged in accordance with section 2A or 2B of the Value Added Tax Act 1983 (acquisitions from other member States and importations from outside the European Community)".

(2) In section 8(1) of that Act (refund of duty on hydrocarbon oils), after "importation" there shall be inserted "or acquisition from another member State".

The International Organisations Act 1968 (c. 48)

90 In Schedule 1 to the International Organisations Act 1968 (privileges and immunities), in paragraph 19 (interpretation), after paragraph (b) there shall be inserted the following paragraph--

" (c) references to importation, in relation to value added tax, shall include references to anything charged with tax in accordance with section 2A or 2B of the Value Added Tax Act 1983 (acquisitions from other member States and importations from outside the European Community), and "imported" shall be construed accordingly. "

The Vehicles (Excise) Act 1971 (c. 10)

91 In section 6 of the Vehicles (Excise) Act 1971 (exemptions from duty), for "section 2(2) of the Value Added Tax Act 1983" there shall be substituted "section 2C of the Value Added Tax Act 1983".

The Diplomatic and other Privileges Act 1971 (c. 64)

92 In section 1 of the Diplomatic and other Privileges Act 1971 (refunds in respect of hydrocarbon oil), after subsection (4) there shall be inserted the following subsection--

" (5) In this section references to importation, in relation to value added tax, shall include references to anything charged with tax in accordance with section 2A or 2B of the Value Added Tax Act 1983 (acquisitions from other member States and importations from outside the European Community), and, in this section, "imported" shall be construed accordingly. "

The Customs and Excise Duties (General Reliefs) Act 1979 (c. 3)

93 In section 13(4) of the Customs and Excise Duties (General Reliefs) Act 1979 (personal reliefs), in the definition of "value added tax", after "on the importation of goods" there shall be inserted "from places outside the member States or on the acquisition of goods from member States other than the United Kingdom".

The Finance Act 1986 (c. 41)

94 In section 9 of the Finance Act 1986 (fuel for private use)--

(a) in subsection (3), after paragraph (a) there shall be inserted the following paragraph--

" (aa) any reference to fuel supplied to a taxable person shall include a reference to fuel acquired by a taxable person from another member State and any reference to fuel imported by a taxable person shall be confined to a reference to fuel imported by that person from a place outside the member States; "

(b) in subsection (5), after "supply" there shall be inserted "acquisition".

The Income and Corporation Taxes Act 1988 (c. 1)

95 In section 827(1)(a) of the Income and Corporation Taxes Act 1988 (deduction of VAT penalties under sections 13 to 17 of the [1985 c. 54.] Finance Act 1985), for "17" there shall be substituted "17A".

Section 18.

SCHEDULE 4 Car tax: abolition of fiscal frontiers

1 The [1983 c. 53.] Car Tax Act 1983 shall be amended in accordance with the following provisions of this Schedule.

2 (1) In subsection (1) of section 1 (vehicles charged to tax), for the words from "all" to the end of the subsection there shall be substituted--

" (a) every chargeable vehicle made in the United Kingdom;

(b) every chargeable vehicle imported into the United Kingdom from outside the Community;

(d) every chargeable vehicle not charged with tax under any of the preceding paragraphs which--

(i) is registered, or

(ii) without being registered becomes registrable after having been brought into the United Kingdom from another member State by a person who is not registered under this Act. "

(2) For subsection (3) of that section there shall be substituted the following subsection--

" (3) For the purposes of this section--

(a) a vehicle is imported into the United Kingdom from a place outside the Community if it is brought into the United Kingdom otherwise than from another member State;

(b) a vehicle is acquired in the United Kingdom from another member State if it is treated as acquired from another member State for the purposes of the [1983 c. 55.] Value Added Tax Act 1983 and the acquisition falls, by virtue of section 8C(2) of that Act, to be treated for those purposes as taking place in the United Kingdom;

(d) a vehicle which has been brought into the United Kingdom becomes registrable where it becomes chargeable, for the first time after its arrival in the United Kingdom, with a duty of excise under that Act of 1971. "

3 In section 4 (registration of makers and importers of chargeable vehicles)--

(a) in subsection (1), for "imports" there shall be substituted "brings into the United Kingdom"; and

(b) in subsection (3), for "import" there shall be substituted "bring into the United Kingdom".

4 (1) In subsection (1) of section 5 (person by whom car tax payable)--

(a) in paragraph (a), for "imported" there shall be substituted "brought into the United Kingdom";

(b) in paragraph (b), after "imported" there shall be inserted "into the United Kingdom from outside the Community"; and

" (ba) if (in a case not falling within paragraph (a) above) the vehicle is acquired in the United Kingdom from another member State in pursuance of a taxable supply, the person who makes that supply;

(bb) if (in a case not falling within paragraph (a)

above) the vehicle is acquired in the United Kingdom from another member State otherwise than in pursuance of such a supply, the person by whom it is so acquired; and " .

(2) After subsection (5) of that section there shall be inserted the following subsections--

" (5A) Subject to section 6(2) below, where tax is charged otherwise than by virtue of section 1(1)(b) above and the person by whom it is payable is not registered under this Act--

(a) it shall become due at the same time as the vehicle in question is charged with the tax; but

(b) it shall not become payable until the time provided for by regulations under this Act.

(5B) The time when a chargeable vehicle is to be treated for the purposes of this section as acquired from another member State shall--

(a) where the acquisition is in pursuance of a taxable supply, be the time when that supply is treated for the purposes of the [1983 c. 55.] Value Added Tax Act 1983 as taking place; and

(b) in any other case, be determined in accordance with the provisions of section 8B(1) and (2) of that Act (time of acquisition).

(5C) Subsection (3) of section 1 above shall apply for the purposes of this section as it applies for the purposes of that section and, in this section, "taxable supply" has the same meaning as in the [1983 c. 55.] Value Added Tax Act 1983. "

5 (1) In section 7 (remission of tax on certain vehicles), for the word "exported", in each place where it occurs, there shall be substituted "removed from the United Kingdom".

(2) In subsection (1) of that section--

(a) for "exportation" there shall be substituted "its removal from the United Kingdom";

(b) for the word "imported", in the first place where it occurs, there shall be substituted "brought into the United Kingdom"; and

(3) In subsection (2) of that section, for "acquires" there shall be substituted "obtains".

(4) In subsection (3) of that section, for "acquired" there shall be substituted "obtained".

(5) In subsection (4)(a) of that section, for "imported" there shall be substituted "brought into the United Kingdom".

(6) In subsection (4B) of that section--

(a) in paragraph (b), for "imports" there shall be substituted "brings"; and

(b) in paragraph (c) and in the words after that paragraph, for the word "acquires", in each place where it occurs, there shall be substituted "obtains".

6 In section 9 (interpretation), after "in this Act-" there shall be inserted the following definition--

" "another member State" means any member State other than the United Kingdom; " .

7 (1) In Schedule 1 (administration and collection), after paragraph 1 there shall be inserted the following paragraph--

" Notification of liability to tax

1A (1) The Commissioners may by regulations make provision in relation to persons who are not registered for requiring any such person from whom tax has become due to furnish to them such a document notifying them of his liability, at such time after the liability arose and in such form and manner, as may be specified in or determined under the regulations.

(2) Regulations under this paragraph may--

(a) require the document which is to be furnished to the Commissioners to contain such particulars relating to the circumstances in which the tax has become due as may be described in the regulations;

(b) provide, in prescribed cases, for the obligation to furnish that document to the Commissioners to fall on the personal representative, trustee in bankruptcy, receiver, liquidator or person otherwise acting in a representative capacity in relation to the person from whom the tax has become due; and

(2) In paragraph 2(2)(a) of that Schedule (time limits for assessments), for the words "the time when the amount became payable" there shall be substituted " the following time, that is to say--

(i) where the person by whom that amount is payable is required by regulations under paragraph 1A above to notify the Commissioners of his liability, the time when notification of the liability in question was given to the Commissioners by that person; and

(ii) in any other case, the time when that amount became payable " .

(3) In paragraph 6(1) of that Schedule--

(a) in sub-paragraph (1), after "chargeable vehicles" there shall be inserted "or with the movement of such vehicles between member States"; and

(b) in sub-paragraph (2), after "who" there shall be inserted "in a case in relation to which he is not required to furnish to the Commissioners any document in accordance with regulations under paragraph 1A above,".

(4) In paragraph 7 of that Schedule--

(a) in sub-paragraph (1), after "chargeable vehicles" there shall be inserted "or with the movement of such vehicles between member States"; and

(b) in sub-paragraph (2), after paragraph (a) there shall be inserted the following paragraph--

" (aa) the movement of chargeable vehicles between member States; or " .

(5) In paragraph 9 of that Schedule (forfeiture), after "vehicle" there shall be inserted "which for the purposes of section 1 of this Act is treated as having been imported into the United Kingdom from outside the Community".

(6) In paragraph 10(1) of that Schedule (matters that may be proved by certificate), after paragraph (b) there shall be inserted the following paragraph--

" (ba) that a document has not been furnished to the Commissioners in accordance with regulations under paragraph 1A above or had not been so furnished at any date; or " .

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