The Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012
This Order provides VAT relief for European Research Infrastructure Consortia (“ERIC”) established under Council Regulation (EC) No 723/2009 on the Community legal framework for a European Research Infrastructure Consortium (OJ No L 206, 8.8.09, p1). The relief applies to imports, acquisitions, or supplies made on or after 1st January 2013.
Lifecycle
Department
Made
20 Nov 2012
—
In force
01 Jan 2013
Enabling power
It appears to the Treasury that it is expedient to make this Order having regard to the need to conform with Articles 3(1)(a), 143(1)(g) and 151(1)(b) of Council Directiveon the common system of value added tax. 2006/112/EC
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