Finance Act, 1992

Amendment of section 3 (supply of goods) of Principal Act.

167.—Section 3 of the Principal Act is hereby amended—

(a) in subsection (1):

(i) in paragraph (e) (inserted by the Act of 1978):

(I) by the substitution of “, imported or otherwise acquired” for “or imported”, and

(II) by the deletion of “and”,

(ii) in paragraph (f) (inserted by the Act of 1978):

(I) by the substitution of the following subparagraph for subparagraph (i):

“(i) upon their purchase, intra-Community acquisition or importation by the taxable person, or”,

(II) in subparagraph (ii) by the deletion of “, importation”, and

(III) by the insertion after “section 12,” of “and”,

and

(iii) by the insertion of the following paragraph after paragraph (f)—

“(g) the transfer by a person of goods from his business in the State to the territory of another Member State for the purposes of his business, other than for the purposes of any of the following:

(i) the transfer of the goods in question under the circumstances specified in paragraph (b) or (d) of subsection (6),

(ii) the transfer of the goods referred to in paragraphs (i), (v), (va) and (x) of the Second Schedule,

(iii) the transfer of goods for the purpose of having contract work carried out on them,

(iv) the temporary use of the goods in question in the supply of a service by him in that other Member State,

(v) the temporary use of the goods in question, for a period not exceeding 24 months, in that other Member State, where the importation into that other Member State of the same goods with a view to their temporary use would be eligible for full exemption from import duties,”,

(b) in subsection (1A) (inserted by the Act of 1978) by the substitution of “(e), (f) or (g)” for “(e) or (f)”, and

(c) by the substitution of the following subsection for subsection (6)—

“(6) The place where goods are supplied shall be deemed, for the purposes of this Act, to be—

(a) in the case of goods dispatched or transported and to which paragraph (d) does not apply, the place where the dispatch or transportation to the person to whom they are supplied begins,

(b) in the case of goods which are installed or assembled, with or without a trial run, by or on behalf of the supplier, the place where the goods are installed or assembled,

(c) in the case of goods not dispatched or transported, the place where the goods are located at the time of supply,

(d) notwithstanding paragraph (a) or (b), in the case of goods, other than new means of transport, dispatched or transported by or on behalf of the supplier—

(i) (I) from the territory of another Member State, or

(II) from outside the Community through the territory of another Member State into which the said goods have been imported,

to a person who is not a taxable person in the State, or

(ii) from a taxable person in the State to a person in another Member State who is not registered for value-added tax, the place where the goods are when the dispatch or transportation ends:

Provided that this paragraph shall not apply (unless the supplier, in accordance with regulations, elects that it shall apply) to the supply of goods, other than goods subject to a duty of excise, where the total consideration for such supplies does not exceed or is not likely to exceed—

(A) in the case of goods to which subparagraph (i) relates, £27,000 in a calendar year, and

(B) in the case of goods to which subparagraph (ii) relates, the amount specified in the Member State in question in accordance with Article 28b.B(2) (inserted by Council Directive No. 91/680/EEC of 16 December 1991) of Council Directive No. 77/388/EEC of 17 May 1977.”.