2005 CHAPTER 22
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
[20th July 2005]
We, Your Majesty's most dutiful and loyal subjects, the Commons of the United Kingdom in Parliament assembled, towards raising the necessary supplies to defray Your Majesty's public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and to grant unto Your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—
Value added tax
Goods subject to warehousing regime: place of acquisition or supply
In section 18 of VATA 1994 (goods subject to warehousing regime: place and time of acquisition or supply), after subsection (1) insert—
The Commissioners may by regulations prescribe circumstances in which subsection (1) above shall not apply.”
Cars: determination of consideration for fuel supplied for private use
(1) Section 57 of VATA 1994 (determination of consideration for fuel supplied for private use) is amended as follows.
(2) After subsection (4) (power of Treasury by order to substitute a different Table for Table A) insert—
The power conferred by subsection (4) above includes power to substitute for Table A a Table (whether or not of the same or a similar configuration) where any description of vehicle may be by reference to any one or more of the following—
the CO 2 emissions figure for the vehicle;
the type or types of fuel or power by which the vehicle is, or is capable of being, propelled;
the cylinder capacity of the engine in cubic centimetres.
The provision that may be included in any such Table includes provision for the purpose of enabling the consideration to be determined by reference to the Table—
by applying a percentage specified in the Table to a monetary amount specified in the Table, or
by any other method.
Table A, as from time to time substituted by virtue of subsection (4A) above, may be implemented or supplemented by either or both of the following—
provision in Rules inserted before the Table, prescribing how the consideration is to be determined by reference to the Table;
provision in Notes inserted after the Table in accordance with the following provisions of this section.
The provision that may be made in Notes includes provision—
with respect to the interpretation or application of the Table or any Rules or Notes;
with respect to the figure that is to be regarded as the CO
emissions figure for any vehicle or any particular description of vehicle;
for treating a vehicle as a vehicle with a particular CO
for treating a vehicle with a CO
emissions figure as a vehicle with a different CO
for or in connection with determining the consideration appropriate to vehicles of any particular description (in particular, vehicles falling within any one or more of the descriptions in subsection (4E) below).
The descriptions are—
vehicles capable of being propelled by any particular type or types of fuel or power;
vehicles first registered before 1st January 1998;
vehicles first registered on or after that date which satisfy the condition in subsection (4F) below (registration without a CO
The condition is that the vehicle is not one which, when it is first registered, is so registered on the basis of—
certificate of conformity that specifies a CO
emissions figure, or
approval certificate that specifies such a figure.
Any Rules or Notes do not form part of the Table, but the Treasury, by order taking effect from the beginning of any prescribed accounting period beginning after the order is made, may—
insert Rules or Notes,
vary or remove Rules or Notes, or
substitute any or all Rules or Notes.”.
In subsection (5) (fuel supplied for 2 or more vehicles)—
in paragraph (a), for “Table A above, that Table” substitute “ Table A above or any Notes, that Table and those Notes”;
in paragraph (b), after “that Table”, in both places, insert “ or those Notes”.
In subsection (7) (cubic capacity of internal combustion engine with reciprocating pistons) after “for the purposes of Table A above” insert “ and any Notes”.
In subsection (8) (cubic capacity in other cases) after “for the purposes of Table A above” insert “ and any Notes”.
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