http://www.legislation.gov.uk/ukpga/1983/55/schedule/10/paragraph/10Value Added Tax Act 1983 (repealed 1.9.1994)An Act to consolidate the enactments relating to value added tax.1983-07-26texttext/xmlenStatute Law Database2020-06-191994-09-01 SCHEDULESSCHEDULE 10 Savings and Transitional Provisions10Section 26 of this Act applies where goods are imported on or after 1st August 1977.