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Provision of Principal Act
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Words to be replaced
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Words to be inserted
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Section 1(1) in the definition of “Community”
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Article 3 of the Council Directive No. 77/388/EEC of 17 May 1977 (as last amended by Council Directive No. 92/111/EEC of 14 December 1992)
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Articles 5 to 8 of Council Directive No. 2006/112/EC of 28 November 2006 6
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Section 1(1) in the definition of “importation of goods”
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Council Directive No. 77/388/EEC of 17 May 1977
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Council Directive No. 2006/112/EC of 28 November 2006
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Section 1(1) in the definition of “a person registered for value-added tax”
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Council Directive No. 77/388/EEC of 17 May 1977
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Council Directive No. 2006/112/EC of 28 November 2006
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Section 1(2A)
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Article 3 (inserted by Council Directive No. 91/680/EEC of 16 December 1991) of Council Directive No.77/388/EEC of 17 May 1977
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Articles 5 to 8 of the Council Directive No. 2006/112/EC of 28 November 2006
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Section 3(6)(d)(B)
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Article 28b.B(2) (inserted by Council Directive No. 91/680/EEC of 16 December 1991) of Council Directive No.77/388/EEC of 17 May 1977
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Article 34 of Council Directive No. 2006/112/EC of 28 November 2006
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Section 3A(1A)
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Council Directive No. 77/388/EEC of 17 May 1977 in the Member State of dispatch under the provisions implementing Article 26a or 28o (inserted by Council Directive No. 94/5/EC of 14 February 1994) of that Directive in that Member State
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Council Directive No. 2006/112/EC of 28 November 2006 in the Member State of dispatch under the provisions implementing Articles 4 and 35, first subparagraph of Article 139(3) and Articles 311 to 341 of that Directive in that Member State
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Section 3A(2)(b)
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Council Directive No. 77/388/EEC of 17 May 1977
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Council Directive No. 2006/112/EC of 28 November 2006
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Section 3A(4)
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Council Directive No. 77/388/EEC of 17 May 1977
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Council Directive No. 2006/112/EC of 28 November 2006
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Section 5(3A)
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Community Council Directive No. 77/388/EEC
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Council Directive No. 2006/112/EC of 28 November 2006
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Section 5(6)(e)(iiia)
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Council Directive No. 77/388/EEC of 17 May 1977 is not payable in that Member State because the recipient held himself out or allowed himself to be held out as a taxable person within the meaning of Article 4 of that Directive
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Council Directive No. 2006/112/EC of 28 November 2006 is not payable in that Member State because the recipient held himself out or allowed himself to be held out as a taxable person within the meaning of Article 9(1) and Articles 10 to 13 of that Directive
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Section 5(6)(e)(iv)(II)
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Community Council Directive No. 77/388/EEC
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Council Directive No. 2006/112/EC of 28 November 2006
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Section 5A(1) in the definition of “electronic services scheme”
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Article 26c of Council Directive No. 77/388/EEC of 17 May 1977
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Articles 358 to 369 of Council Directive No. 2006/112/EC of 28 November 2006
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Section 5A(1) in the definition of “EU value-added tax”
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Council Directive No. 77/388/EEC of 17 May 1977
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Council Directive No. 2006/112/EC of 28 November 2006
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Section 5A(1) in the definition of “Member State of consumption”
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Article 9(2)(f) of Council Directive No. 77/388/EEC of 17 May 1977
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Article 57(1) of Council Directive No. 2006/112/EC of 28 November 2006
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Section 5A(6)(b)
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Article 9(2)(f) of Council Directive No. 77/388/EEC of 17 May 1977
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Article 57(1) of Council Directive No. 2006/112/EC of 28 November 2006
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Section 8(9) in the definition of “Annex A activity”
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Annex A (which is set out in Part I of the Fifth Schedule) of Council Directive No. 77/388/EEC of 17 May 1977
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Article 295(1) and Annex VII of Council Directive No. 2006/112/EC of 28 November 2006
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Section 8(9) in the definition of “Annex B service”
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Annex B (which is set out in Part II of the Fifth Schedule) of the said Council Directive
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Article 295(1) and Annex VIII of the said Council Directive
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Section 10(5A)(b)
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Council Directive No. 77/388/EEC of 17 May 1977
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Council Directive No. 2006/112/EC of 28 November 2006
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Section 10(7A)(b)
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Article 11A.1.(a) of Council Directive No. 77/388/EEC of 17 May 1977
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Article 73 of Council Directive No. 2006/112/EC of 28 November 2006
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Section 10A(1)(b)
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Article 17 of Council Directive No. 77/388/EEC of 17 May 1977
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Articles 167, 173, 176 and 177 of Council Directive No. 2006/112/EC of 28 November 2006
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Section 10A(1)(c)
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Article 26a (inserted by Council Directive No. 94/5/EC of 14 February 1994) of Council Directive No. 77/388/EEC of 17 May 1977
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Articles 4 and 35, first subparagraph of Article 139(3) and Articles 311 to 325 and 333 to 340 of Council Directive No. 2006/112/EC of 28 November 2006
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Section 10B(1)(b)
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Article 17 of Council Directive No. 77/388/EEC of 17 May 1977
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Articles 167, 173, 176 and 177 of Council Directive No. 2006/112/EC of 28 November 2006
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Section 10B(1)(c)
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Article 26a (inserted by Council Directive No. 94/5/EC of 14 February 1994) of Council Directive No. 77/388/EEC of 17 May 1977
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Articles 4 and 35, first subparagraph of Article 139(3) and Articles 311 to 325 and 333 to 340 of Council Directive No. 2006/112/EC of 28 November 2006
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Section 12B(2)(b)
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Article 17 of Council Directive No. 77/388/EEC of 17 May 1977
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Articles 167, 173, 176 and 177 of Council Directive No. 2006/112/EC of 28 November 2006
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Section 12B(2)(d)
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Article 26a or 28o (inserted by Council Directive No. 94/5/EC of 14 February 1994) of Council Directive No. 77/388/EEC of 17 May 1977
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Articles 4 and 35, first subparagraph of Article 139(3) and Articles 311 to 341 of Council Directive No. 2006/112/EC of 28 November 2006
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Section 12B(4) in paragraph (b) of the meaning given to “B”
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Article 12(1) of Council Directive No. 77/388/EEC of 17 May 1977
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Article 93 of Council Directive No. 2006/112/EC of 28 November 2006
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Section 12B(6)(b)
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Article 26a or 28o of Council Directive No. 77/388/EEC of 17 May 1977
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Articles 4 and 35, first subparagraph of Article 139(3) and Articles 311 to 341 of Council Directive No. 2006/112/EC of 28 November 2006
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Section 15(5A) proviso
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Council Directive No. 77/388/EEC of 17 May 1977
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Council Directive No. 2006/112/EC of 28 November 2006
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Section 15B(1)(b)(ii)
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clauses (a), (b), (c) and (d) of subparagraph B of paragraph 1 of Article 16, of Council Directive No. 77/388/EEC of 17 May 1977
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Article 156(1) of Council Directive No. 2006/112/EC of 28 November 2006
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Section 17(1)
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Council Directive No. 77/388/EEC of 17 May 1977
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Council Directive No. 2006/112/EC of 28 November 2006
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Section 27(4A)
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Council Directive No. 77/388/EEC of 17 May 1977
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Council Directive No. 2006/112/EC of 28 November 2006
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Section 27(9A)(1)(b)
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Council Directive No. 77/388/EEC of 17 May 1977
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Council Directive No. 2006/112/EC of 28 November 2006
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Section 27(9A)(4)(d)
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Council Directive No. 77/388/EEC of 17 May 1977
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Council Directive No. 2006/112/EC of 28 November 2006
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Section 32(2B)(a)
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Council Directive No. 77/388/EEC of 17 May 1977
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Council Directive No. 2006/112/EC of 28 November 2006
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Fifth Schedule
PART I
Title
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PART I
Annex A of Council Directive No. 77/388/EEC of 17 May 1977
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PART I
Article 295(1) and Annex VII of Council Directive No. 2006/112/EC of 28 November 2006
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Fifth Schedule
PART II
Title
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PART II
Annex B of Council Directive No. 77/388/EEC of 17 May 1977
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PART II
Article 295(1) and Annex VIII of Council Directive No. 2006/112/EC of 28 November 2006
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