|
|
Amendment of section 1 (interpretation) of Principal Act.
|
165.—Section 1 of the Principal Act is hereby amended—
|
|
| |
(a) in subsection (1):
|
|
| |
(i) by the insertion after the definition of “exempted activity” of the following definition:
|
|
| |
“‘exportation of goods’ means the exportation of goods to a destination outside the Community and, where the context so admits, cognate words shall be construed accordingly;”,
|
|
| |
(ii) by the deletion of the definition of “harbour authority”,
|
|
| |
(iii) by the insertion after the definition of “immovable goods” of the following definition:
|
|
| |
“‘importation of goods’ means the importation of goods from outside the Community into a Member State either—
|
|
| |
(a) directly, or
|
|
| |
(b) through one or more than one other Member State where value-added tax referred to in Council Directive No. 77/388/EEC of 17 May 1977 (a)
has not been chargeable on the goods in such other Member State or Member States in respect of the transaction concerned,
|
|
| |
and, where the context so admits, cognate words shall be construed accordingly;”,
|
|
| |
(iv) by the insertion after the definition of “inspector of taxes” of the following definition:
|
|
| |
“‘intra-Community acquisition of goods’ has the meaning assigned to it by section 3A;”,
|
|
| |
(v) by the insertion after the definition of “the Minister” of the following definition:
|
|
| |
“‘monthly control statement’ has the meaning assigned to it by section 17;”,
|
|
| |
(vi) by the insertion after the definition of “moveable goods” of the following definition:
|
|
| |
“‘new means of transport’ means motorised land vehicles with an engine cylinder capacity exceeding 48 cubic centimetres or a power exceeding 7.2 kilowatts, vessels exceeding 7.5 metres in length and aircraft with a take-off weight exceeding 1,550 kilogrammes—
|
|
| |
(a) which are intended for the transport of persons or goods, and
|
|
| |
(b) (i) which were supplied three months or less after the date of first entry into service, or
|
|
| |
(ii) which have travelled 3,000 kilometres or less in the case of land vehicles, sailed for 100 hours or less in the case of vessels or flown for 40 hours or less in the case of aircraft,
|
|
| |
other than vessels and aircraft of the kind referred to in paragraph (v) of the Second Schedule;”,
|
|
| |
(vii) by the insertion after the definition of “new means of transport” of the following definition:
|
|
| |
“‘a person registered for value-added tax’ means, in relation to another Member State, a person currently issued with an identification number in that State for the purposes of accounting for value-added tax referred to in Council Directive No. 77/388/EEC of 17 May 1977 and, in relation to the State, means a registered person;”,
|
|
| |
(viii) by the substitution in the definition of “taxable goods” of “supply, intra-Community acquisition or importation” for “supply or importation”,
|
|
| |
(ix) by the substitution in the definition of “taxable services” of “activity;” for “activity.”, and
|
|
| |
(x) by the insertion after the definition of “taxable services” of the following definition:
|
|
| |
“‘vessel’, in relation to transport, means a waterborne craft of any type, whether self-propelled or not, and includes a hovercraft.”,
|
|
| |
and
|
|
| |
(b) by the insertion of the following subsection after subsection (2):
|
|
| |
“(2A) In this Act, save where the context otherwise requires, a reference to the territory of a Member State has the same meaning as it has in Article 3 (inserted by Council Directive No. 91/680/EEC of 16 December 1991(b)
) of Council Directive No. 77/388/EEC of 17 May 1977, and references to Member States and cognate references shall be construed accordingly.”.
|
| |
O.J. No. L145,13 June 1977, page 1.
O.J. No. L367, 31 December 1991, page 1. |
