Art. 2 in force at 1.1.2013, see art. 1(1)

Words in art. 2(1) omitted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 12(a)(i) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

Word in art. 2(1) substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 12(a)(ii) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

Words in art. 2(2)(a) substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 12(b) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

http://www.legislation.gov.uk/uksi/2012/2907/article/2The Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012TaxVATenVALUE ADDED TAXStatute Law Database2024-05-20Expert Participation2020-12-31This Order provides VAT relief for European Research Infrastructure Consortia (“ERIC”) established under Council Regulation (EC) No 723/2009 on the Community legal framework for a European Research Infrastructure Consortium (OJ No L 206, 8.8.09, p1). The relief applies to imports, acquisitions, or supplies made on or after 1st January 2013.The Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012OrderThe Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019reg. 89(e)reg. 1The Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012art. 2 headingThe Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019reg. 7(3)(a)reg. 9-11reg. 1reg. 2Sch.The Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012art. 2(1)The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019reg. 7(3)(b)reg. 9-11reg. 1reg. 2Sch.The Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012art. 2(2)(a)The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019reg. 7(3)(c)(i)reg. 9-11reg. 1reg. 2Sch.The Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012art. 2(2)(d)The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019reg. 7(3)(c)(ii)reg. 9-11reg. 1reg. 2Sch.
Relief from value added tax on importation or acquisition of goods2.(1)

No VAT shall be chargeable on the importation of goods ..., or on the acquisition of goods from a member State, by an ERIC.

(2)

Paragraph (1) applies only where the following requirements are met—

(a)

the statutory seat of the ERIC referred to in Article 8(1) of Council Regulation (EC) No 723/2009 on the Community legal framework for a European Research Infrastructure Consortium

OJ No L 206, 8.8.09, p1.

is located in the United Kingdom, a member State or an associated country (within the meaning given by Article 2(c) of that Regulation),

(b)

the goods are for the official use of the ERIC,

(c)

relief is not precluded by the limitations and conditions laid down in the agreement between the members of the ERIC referred to in Article 5(1)(d) of Council Regulation (EC) No 723/2009, and

(d)

a certificate in writing has been given to the Commissioners on behalf of the ERIC that the requirements in paragraphs (a), (b) and (c) are met in relation to the importation or acquisition.

(3)

In this article “ERIC” means a body set up as a European Research Infrastructure Consortium by a decision under Article 6(1)(a) of Council Regulation (EC) No 723/2009.