VALUE ADDED TAX 1 These Regulations may be cited as the Value Added Tax (Amendment) Regulations 1999 and shall come into force on the 1st April 1999. 2 The Value Added Tax Regulations 1995 shall be amended in accordance with the following regulations. 3 Regulations 37A to 37H of the Value Added Tax Regulations 1995 (reimbursement arrangements) shall be renumbered as regulations 43A to 43H respectively. 4 In regulation 43B (as renumbered in accordance with regulation 3 above)– a for “regulation 37H” there shall be substituted “regulation 43H”; b for “regulation 37C” in paragraph (a) there shall be substituted “regulation 43C”; and c for “regulation 37G” in paragraph (b) there shall be substituted “regulation 43G”. 5 In regulation 43C (as renumbered in accordance with regulation 3 above)– a for “regulation 37B(a)” there shall be substituted “regulation 43B(a)”; b for “regulation 37E” in paragraph (f) there shall be substituted “regulation 43E”; and c for “regulation 37F” in paragraph (f) there shall be substituted “regulation 43F”. 6 In regulation 43D (as renumbered in accordance with regulation 3 above)– a for “regulation 37C(d) and (e)” there shall be substituted “regulation 43C(d) and (e)”; and b for “regulation 37C(a)” there shall be substituted “regulation 43C(a)”. 7 In paragraph (1) of regulation 43F (as renumbered in accordance with regulation 3 above), for “regulation 37E” there shall be substituted “regulation 43E”. 8 – 1 In paragraph (1) of regulation 43G (as renumbered in accordance with regulation 3 above)– a for “regulation 37H(b)” there shall be substituted “regulation 43H(b)”; and b for “regulation 37B(b)” there shall be substituted “regulation 43B(b)”. 2 In paragraph (2) of regulation 43G (as renumbered in accordance with regulation 3 above)– a for “regulation 37E” in subparagraph (e) there shall be substituted “regulation 43E”; and b for “regulation 37F” in subparagraph (f) there shall be substituted “regulation 43F”. 9 In regulation 43H (as renumbered in accordance with regulation 3 above)– a for “regulation 37C” in paragraph (a) there shall be substituted “regulation 43C”; and b for “regulation 37G” in paragraph (b) there shall be substituted “regulation 43G”. 10 – 1 Paragraph (3) of regulation 117 shall be omitted. 2 After paragraph (7) of regulation 117 there shall be inserted– 7A In regulations 130(a)(i) and 131 the words “overseas visitor” refer to a traveller who is not established within the member States. 7B For the purposes of paragraph (7A) above, a traveller is not established within the member States only if that traveller’s domicile or habitual residence is situated outside the member States. 7C Solely for the purposes of paragraph (7B) above, the traveller’s domicile or habitual residence is the place entered as such in a valid– a identity document, b identity card, or c passport. 7D A document referred to in sub-paragraph (a), (b) or (c) of paragraph (7C) above is valid for the purposes of that paragraph only if– a it is so recognised by the Commissioners; and b it is not misleading as to the traveller’s true place of domicile or habitual residence. . 3 In paragraph (8) of regulation 117– a for the words “this Part of these Regulations” there shall be substituted “regulation 132”; and b the words “the date of the supply mentioned in regulations 130 and 131 or” and the expression “for the purposes of regulation 132,” shall be omitted. 11 Regulation 127 (supplies to export houses) shall be omitted. 12 In regulation 130(a)(ii) the expression “who is not an overseas visitor,” shall be omitted. Martin Brown Commissioner of Customs and Excise New King’s Beam House, 22 Upper Ground, London SE1 9PJ 23rd February 1999