PART XVIIF5MEANS OF TRANSPORT
Notification of acquisition of new F3ships or new aircraft by non-taxable persons and payment of VATI1148
—
1
Where—
a
a taxable acquisition of a new F2ship or new aircraft takes place in the United Kingdom,
b
the acquisition is not in pursuance of a taxable supply, and
c
the person acquiring the goods is not a taxable person at the time of the acquisition,
the person acquiring the goods shall notify the Commissioners of the acquisition within F414 days of the time of the acquisition or the arrival of the goods in the United Kingdom, whichever is the later.
2
The notification shall be in writing in the English language and shall contain the following particulars—
a
the name and current address of the person acquiring the new F2ship or new aircraft,
b
the time of the acquisition,
c
the date when the new F2ship or new aircraft arrived in the United Kingdom,
d
e
the consideration for the transaction in pursuance of which the new F2ship or new aircraft was acquired,
f
the name and address of the supplier in the member State from which the new F2ship or new aircraft was acquired,
g
the place where the new F2ship or new aircraft can be inspected, and
h
the date of notification.
3
The notification shall include a declaration, signed by the person who is required to make the notification or a person authorised in that behalf in writing, that all the information entered in it is true and complete.
4
The notification shall be made at, or sent to, any office designated by the Commissioners for the receipt of such notifications.
5
Any person required to notify the Commissioners of an acquisition of a new F2ship or new aircraft shall pay the VAT due upon the acquisition at the time of notification or within 30 days of the Commissioners issuing a written demand to him detailing the VAT due and requesting payment.
Pt. 17 heading substituted (15.4.2013) by The Value Added Tax (Amendment) Regulations 2013 (S.I. 2013/701), regs. 2, 5