The Value Added Tax (Imported Goods) Relief Order 1984

1. Introductory Text

2. 1. Citation and commencement

3. 2. Interpretation

4. 3. Application

5. 4. Relief for United Nations goods

6. 5. Relief for goods of other descriptions

7. 6. Condition as to use or purpose of goods in Schedule 2

8. 7. Restriction on disposal of goods in Schedule 2, Group 6

9. 8. Supplementary provisions as to goods in Schedule 2, Group 6

10. 9. Revocation

11. Signature

12. 1. SCHEDULE 1

       RELIEF FOR GOODS PRODUCED BY THE UNITED NATIONS OR A UNITED NATIONS ORGANISATION

       1. PART I

          1. 1. Holograms for laser projection.

          2. 2. Multi-media kits.

          3. 3. Materials for programmed instruction, including materials in kit form, with...

       2. PART II

    2. SCHEDULE 2

       RELIEF FOR GOODS OF OTHER DESCRIPTIONS

       1. GROUP 1 CAPITAL GOODS AND EQUIPMENT ON TRANSFER OF ACTIVITIES

          1. Item No. Capital goods and equipment imported by a person...

          2. Notes: (1) “Capital goods and equipment” includes livestock other than...

       2. GROUP 2 AGRICULTURE AND ANIMALS

          1. Item No. Products obtained by a relevant person from any...

          2. Notes: (1) In item 1, “relevant person” means a person...

       3. GROUP 3 PROMOTION OF TRADE

          1. Item No. Articles of no intrinsic commercial value sent free...

          2. Notes: (1) Where the Commissioners so require, item 2 applies...

       4. GROUP 4 GOODS FOR TESTING, ETC

          1. Item No. Goods imported for the purpose of examination, analysis...

          2. Note: Item 1 does not apply to goods exceeding the...

       5. GROUP 5 HEALTH

          1. Item No. Animals specially prepared for laboratory use and sent...

          2. Notes: (1) In items 1, 2 and 3, “relevant establishment”...

       6. GROUP 6 CHARITIES, ETC

          1. Item No. Basic necessities obtained without charge for distribution free...

          2. Notes: (1) In items 1 to 5, “relevant organisation” means...

       7. GROUP 7 PRINTED MATTER, ETC

          1. Item No. Documents sent free of charge to public services...

          2. Note: Items 15 and 16 do not apply where the...

       8. GROUP 8 ARTICLES SENT FOR MISCELLANEOUS PURPOSES

          1. Item No. Material relating to trademarks, patterns or designs and...

          2. Note: Items 5, 6 and 7 do not apply to...

       9. GROUP 9 WORKS OF ART AND COLLECTORS' PIECES

          1. Item No. Works of art and collectors' pieces imported by...

          2. Note:Item I applies only where the goods are— of an...

       10. GROUP 10 TRANSPORT

           1. Item No. Fuel and lubricants contained in a vehicle imported...

           2. Notes: (1) “Vehicle” means any motor road vehicle.

       11. GROUP 11 WAR GRAVES, FUNERALS, ETC

           1. Item No. Goods imported by an approved organisation for use...

13. Explanatory Note