The Value Added Tax Regulations 1995

Interpretation of Part XVI

117.  —

(1) In regulation 127 “approved inland clearance depot” means any inland premises approved by the Commissioners for the clearance of goods for customs and excise purposes.

(2) For the purposes of regulation 128 “container” means an article of transport equipment (lift-van, moveable tank or other similar structure)—

(a) fully or partially enclosed to constitute a compartment intended for containing goods,

(b) of a permanent character and accordingly strong enough to be suitable for repeated use,

(c) specially designed to facilitate the carriage of goods, by one or more modes of transport, without intermediate reloading,

(d) designed for ready handling, particularly when being transferred from one mode of transport to another,

(e) designed to be easy to fill and to empty, and

(f) having an internal volume of one cubic metre or more,

and the term “container” shall include the accessories and equipment of the container, appropriate for the type concerned, provided that such accessories and equipment are carried with the container, but shall not include vehicles, accessories or spare parts of vehicles, or packaging.

(3) In regulation 127 “export house” means any person registered in the United Kingdom who in the course of his business in the United Kingdom arranges or finances the export of goods from the United Kingdom to a place outside the member States.

(4) In regulation 129 “goods” does not include a motor car, motor cycle, motor scooter or motor caravan which has been registered under the Vehicle (Excise) Act 1971(1) or any corresponding enactment for the time being in force of the Parliament of Northern Ireland or of Tynwald respectively and in regulations 130 and 131 “goods” does not include—

(a) a motor vehicle, or

(b) a boat intended to be exported under its own power.

(5) In paragraph (4) above “motor car” means any motor vehicle of a kind normally used on public roads which has three or more wheels and either—

(a) is constructed or adapted solely or mainly for the carriage of passengers, or

(b) has to the rear of the driver’s seat roofed accommodation which is fitted with side windows or which is constructed or adapted for the fitting of side windows.

(6) The following are not included in the definition of “motor car”—

(a) vehicles capable of accommodating only one person or suitable for carrying 12 or more persons,

(b) vehicles of not less than 3 tonnes unladen weight,

(c) caravans, ambulances and prison vans,

(d) vehicles of a type approved by the Assistant Commissioner of Police of the Metropolis as conforming to the conditions of fitness for the time being laid down by him for the purposes of the London Cab Order 1934(2), and

(e) vehicles constructed for a special purpose other than the carriage of persons and having no other accommodation for carrying persons other than such as is incidental to that special purpose.

(7) For the purposes of regulation 129 “overseas authority” means any country other than the United Kingdom or any part of or place in such a country or the government of any such country, part or place.

(8) In this Part of these Regulations “overseas visitor” means a person who, during the 2 years immediately preceding the date of the supply mentioned in regulations 130 and 131 or the date of the application mentioned in regulation 132, has not been in the member States for more than 365 days, or who, for the purposes of regulation 132, during the 6 years immediately preceding the date of the application has not been in the member States for more than 1,095 days.

(9) In regulations 130 and 131 “ship” includes a hovercraft within the meaning of the Hovercraft Act 1968(3).

(10) In regulations 140 and 144 “customs territory of the Community” has the same meaning as it has for the purposes of Council Regulation (EEC) No. 2913/92(4).

(1)

1971 c. 10 .

(2)

S.R. & O. 1934/1346.

(3)

1968 c. 59 .

(4)

OJ No. L302, 19.10.92, p. 1; the territories comprising the customs territory of the Community are defined in Article 3 of Council Regulation (EEC) No. 2913/92 as amended by virtue of the treaty concerning the accession of Austria, Finland and Sweden to the European Union (OJ No. C. 241, 29.8.94, p. 9) and as adjusted by paragraph A1(a) of Part XIII of Annex 1 to Council Decision 95/1/EC, Euratom, ECSC (OJ No. L1, 1.1.95, p. 1).