- Latest available (Revised)
- Original (As made)
The Value Added Tax (Special Provisions) Order 1995 (Amendment) Order 1995
You are here:
- 1995 No. 1385
- Explanatory Note
What Version
Opening Options
Status:
This is the original version (as it was originally made). UK Statutory Instruments are not carried in their revised form on this site.
Explanatory Note
(This note is not part of the Order)
This Order corrects an error in article 4(2) of the Value Added Tax (Special Provisions) Order 1995 (S.I. 1995/1268) which re-enacts with amendments article 4 of the Value Added Tax (Special Provisions) Order 1992 (S.I. 1992/3129).
The amendment ensures that the de-supply provisions of article 4(1) shall not apply to reimported goods which were previously exported from the United Kingdom or the Isle of Man free of VAT chargeable under the Value Added Tax Act 1994 or VAT chargeable under Part 1 of the Manx Act by reason of the zero-rating provisions of either the Value Added Tax Act 1994 or the Manx Act or regulations made under either of those Acts.
Options/Help
Print Options
Print The Whole Instrument
Print This Explanatory Note only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once