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

DocumentsOpen on legislation.gov.uk →

Explanatory Memorandum

application/pdf · 21 Nov 2012 · 27 KB

Instrument

application/pdf · 21 Nov 2012 · 49 KB