# The Enactment of Extra-Statutory Concessions Order 2009, Article 17: Value of imported goods


(1) In section 21(6D)(b) of the Value Added Tax Act 1994 (value of imported goods), insert at the end “in circumstances where the exportation and subsequent importation were effected to obtain the benefit of that subsection”.
(2) The amendment made by this article has effect in relation to importations on or after 6th April 2009.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111473856/article/17 (the official version)
Page: https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2009/article-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.