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Amendment of section 15B (goods in transit (additional provisions)) of Principal Act.
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62.—Section 15B (inserted by the European Communities (Value-Added Tax) Regulations 1994 (S.I. 448 of 1994)) of the Principal Act is amended—
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(a) by substituting “before the date of accession” for “on or before the 31st day of December, 1994” in each place where it occurs,
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(b) by substituting “date of accession” for “1st day of January, 1995” in each place where it occurs,
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(c) in subsection (5) by deleting the proviso to paragraph (c),
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(d) by inserting the following after subsection (5):
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“(5A) Subsection (5)(c) shall be deemed to be complied with where it is shown to the satisfaction of the Revenue Commissioners that—
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(i) the date of the first use of the means of transport was before 1 January 1987 in the case of means of transport entering the State from the Republic of Austria, the Republic of Finland (excluding the Åland Islands) or the Kingdom of Sweden,
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(ii) the date of the first use of the means of transport was before 1 May 1996 in the case of means of transport entering the State from the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia or the Slovak Republic, or
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(iii) the tax due by reason of the importation does not exceed €130.”,
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and
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(e) in paragraph (7)(a)—
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(i) by inserting the following definition before the definition of “the enlarged Community”:
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“ ‘date of accession’ means 1 January 1995 in respect of the Republic of Austria, the Republic of Finland (excluding the Åland Islands) and the Kingdom of Sweden or 1 May 2004 in respect of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic;”,
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and
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(ii) by substituting the following for the definition of “new Member State”:
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“ ‘new Member State’ means any state referred to in the definition of ‘date of accession’ with effect from the relevant date.”.
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