
1 
These Regulations may be cited as the Value Added Tax (Amendment) Regulations 2001 and shall come into force on 1st April 2001.
2 
Amend the Value Added Tax Regulations 1995 as follows.
3 

(1) In regulation 120(2)(a), omit—“
(ii) Articles 130 to 136 (processing for free circulation),”.
(2) In regulation 120(2)(b), omit—“
(ii) Articles 650 to 669 (processing for free circulation),”.
4 
Regulation 3 above has effect in relation to goods which are imported on or after 1st April 2001.
5 

(1) At the end of regulation 120(2)(b)(iv), omit the word “and”.
(2) In regulation 120(2)(b)(v), insert the following after “(returned goods)”—“
 , and
(vi) Articles 589 and 709 (compensatory interest)”.
6 
In Schedule 1, for forms numbered 4 and 5 substitute respectively forms numbered 4 and 5 in the Schedule to these Regulations.
Mike Norgrove
Commissioner of Customs and Excise
New King’s Beam House
22 Upper Ground
London
SE1 9PJ
1st March 2001
SCHEDULE
Regulation 6

Form No. 4
Form No. 5