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Amendment of section 58 of Act of 2010
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65. Section 58 of the Act of 2010 is amended—
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(a) in subsection (1), by the substitution of the following definition for the definition of “traveller”:
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“ ‘traveller’ means a person whose domicile or habitual residence is not situated within the Community;”,
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and
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(b) in subsection (2) —
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(i) by the substitution of the following paragraph for paragraph (a):
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“(a) the supply of a traveller’s qualifying goods, where the total value of that supply of goods, including tax, is more than €75, and”,
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and
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(ii) by the insertion of the following paragraph after paragraph (iii):
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“(iiia) has, in respect of a traveller whose domicile or habitual residence is in the United Kingdom, proof that—
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(I) the goods have been imported into the United Kingdom by or on behalf of the traveller, and
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(II) value-added tax and duties of customs and excise, chargeable by virtue of the law of the United Kingdom, have been paid on the importation of those goods,”.
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