PART IVU.K. EC SALES STATEMENTS

[F122C.—(1) Every taxable person who in any quarter makes a supply of a new means of transport [F2which involves the removal of those goods from Northern Ireland to a member State] to a person (“the acquirer”)—U.K.

(a)for the purposes of acquisition by that acquirer in another member State, and

(b)where the acquirer is not, at the time of the acquisition, registered in that member State,

shall submit a statement to the Commissioners.

(a)(2) (a) The statement shall be submitted in respect of the quarter in which the NMT supply of goods is made.

(b)Where during the period mentioned in sub-paragraph (a) above the taxable person (A)—

(i)ceases to be registered under Schedule 1 to the Act, and

(ii)no other person has been registered with the registration number of and in substitution for A,

the last day of that period is to be treated as being the same date as the effective date of A’s deregistration.

(3) The statement shall—

[F3(a)be made in the form specified in a notice published by the Commissioners,]

(b)contain, in respect of the NMT supplies of goods which have been made within the period in respect of which the statement is made, such information as the Commissioners shall from time to time prescribe,

(c)contain a declaration that the information provided in the statement is true and complete, and

(d)be submitted within 42 days of the end of the period to which it relates.]

Textual Amendments