The Value Added Tax (General) (Amendment) (No. 6) Regulations 1993
These Regulations, which come into force on 2nd August 1993, amend the Value Added Tax (General) Regulations 1985. The amendments implement the provisions, in so far as they apply to the simplification procedure for “triangular” transactions, of the directive of the Council of the European Communities dated 17th May 1977 No. 77/388/EEC (OJ No. L145, 13.6.77, p.1) (the Sixth VAT Directive) as amended by the directives of that Council dated 16th December 1991 No. 91/680/EEC (OJ No. L376, 31.12.91, p.1) (the Amending Directive) and 14th December 1992 No. 92/111/EEC (OJ No. L384, 30.12.92, p.47) (the Simplification Directive). They also include similar provisions in respect of goods installed or assembled in the United Kingdom by traders belonging in other EC member States.