Amendments to the Value Added Tax Act 1994
7(1)Section 37 (relief from VAT on importation of goods) is amended as follows.
(2)For the heading, substitute “VAT on importation of goods: reliefs etc”.
(3)Before subsection (1) insert—
“(A1)No VAT is chargeable on the importation of goods to which section 7(5B) applies.”