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Amendment of section 19 (tax due and payable) of Principal Act.
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182.—Section 19 of the Principal Act is hereby amended—
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(a) by the insertion after subsection (1) of the following subsection:
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“(1A) Tax chargeable under section 2 (1A) shall be due—
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(a) on the fifteenth day of the month following that during which the intra-Community acquisition occurs;
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(b) in case an invoice is issued before the date specified in paragraph (a) by the supplier in another Member State to the person acquiring the goods, when that invoice is issued.”,
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(b) in subsection (2) by the insertion after “section 2 (1) (a)” of “, other than tax chargeable in respect of supplies of the kind specified in subparagraph (b) or (c) of paragraph (i) of the Second Schedule,”, and
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(c) by the insertion after subsection (3) (inserted by the Act of 1983) of the following subsection:
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“(4) Notwithstanding subsection (3), where—
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(a) a taxable person makes an intra-Community acquisition of a motor vehicle in respect of which he is not entitled to a deduction of tax under section 12, or
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(b) an individual who is a taxable person in accordance with subsections (1A) and (2B) of section 8 makes an intra-Community acquisition of a new means of transport,
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the tax shall be payable, at a time and in a manner to be determined by regulations.”.
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