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VALUE ADDED TAX
9th December 1992
Laid before the House of Commons
11th December 1992
Coming into force
1st January 1993
Whereas it appears necessary to the Treasury that the relief from value added tax provided by this Order should be allowed with a view to conforming with Article 14.1(j) of Council Directive No. 77/388/EEC(1) and Article 189 of the EEC Treaty(2):
Now therefore the Treasury, by virtue of the powers conferred on them by section 19(1) of the Value Added Tax Act 1983(3) and of all other powers enabling them in that behalf, hereby make the following Order:
OJ No. L145, 13.6.1977, p.1; this directive (the Sixth VAT Directive) was amended by Council Directive No. 91/680 EEC (OJ No. L376, 31.12.1991, p.1), Article 1.2 of which amended the definition of “importation of goods” provided by Article 7 of the Sixth VAT Directive.
Cmnd. 7460 to which the United Kingdom acceded by the Treaty of Accession (Cmnd. 7463) and to which there are amendments not relevant to this Order.