The Value Added Tax (Imported Goods) Relief (Amendment) Order 2014

This Order, which has effect in relation to goods imported on or after 26th September 2014, amends Group 8 of Schedule 2 to the Value Added Tax (Imported Goods) Relief Order 1984.

Lifecycle

Department

Made

04 Sept 2014

—

In force

26 Sept 2014

Enabling power

It appears to the Treasury that it is expedient to make this Order having regard to Article 143(1)(b) and (c) of Councilon the common system of value added tax and Article 23 of Councildetermining the scope of Article 143(b) and (c) ofas regards exemption from value added tax on the final importation of certain goods. Directive 2006/112/EC Directive 2009/132/EC Directive 2006/112/EC

DocumentsOpen on legislation.gov.uk →

Explanatory Memorandum

UK Explanatory Memorandum

application/pdf · 05 Sept 2014 · 36 KB

Instrument

application/pdf · 05 Sept 2014 · 34 KB