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United Kingdom Statutory Instruments |
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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2008 No. 557 URL: http://www.bailii.org/uk/legis/num_reg/2008/uksi_20080557_en_1.html |
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Made
5th March 2008
Laid before Parliament
5th March 2008
Coming into force
1st April 2008
The Commissioners for Her Majesty´s Revenue and Customs(1) are the department designated(2) for the purposes of section 2(2) of the European Communities Act 1972(3) in relation to measures relating to the receipt, regulation and control of statistics relating to the trading of goods between the United Kingdom and other Member States of the Communities, and in exercise of the powers conferred by that section they make the following Regulations:
1. These Regulations may be cited as the Statistics of Trade (Customs and Excise) (Amendment) Regulations 2008 and come into force on 1st April 2008.
2.–(1) The Statistics of Trade (Customs and Excise) Regulations 1992(4) shall be amended as follows.
(2) For the forms set out in the Schedule there shall be substituted the forms set out in the Schedule to these Regulations.
Dave Hartnett
Mike Hanson
Two of the Commissioners for Her Majesty´s Revenue and Customs
5th March 2008
Regulation 2
Regulation 4
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"
(This note is not part of the Regulations)
These Regulations, which come into force on 1st April 2008, amend the Statistics of Trade (Customs and Excise) Regulations 1992 ("the principal regulations").
Regulation 2 of these regulations substitutes new forms for those set out in the Schedule to the principal regulations.
Intrastat, the regime established for the purpose of collecting Community statistics relating to the trading of goods between Member States pursuant to the provisions of Council Regulation (EC) 638/2004 and Commission Regulation (EC) 1982/2004, is implemented in the United Kingdom by the principal regulations.
Intrastat information is provided by traders to the Commissioners of Her Majesty´s Revenue and Customs (the Commissioners) in their capacity as the national authority responsible for the collection of the information required by the regime. The information is provided on the forms set out in the schedule to the principal regulations.
Regulation 2 of the Value Added Tax (Amendment) Regulations 2008 (S.I.2008/556), which comes into force on 1st April 2008, amends the Value Added Tax Regulations 1995 ("the VAT regulations") (S.I.1995/2518) by introducing a new Part, 4B, regulations 23E and 23F. Those regulations require a taxable person who is responsible for providing information for the purposes of Intrastat to provide that information to the Commissioners for the purposes of value added tax on the same occasion and using the same form as that used for Intrastat.
The headings on the forms have been altered to indicate that they are submitted not only for the purposes of the principal regulations but also for the purposes of the VAT regulations.
The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty´s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005 (c.11). Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty´s Revenue and Customs. Back [1]
By article 2 of and the Schedule to the European Communities (Designation) Order 1992, S.I.1992/707. Back [2]
S.I.1992/2790; relevant amending instrument is S.I.2000/3227. Back [4]
