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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations further amend the Value Added Tax (General) Regulations 1985 (S.I. 1985/886) (the principal Regulations).

Regulation 4 omits regulation 47 of the principal Regulations. The effect of this is to remove the relief from VAT on the importation of certain motor cars and works of art which had previously been exported from the United Kingdom. This relief was afforded under Article 32 of Council Directive No. 77/388/EEC (OJ No. L.145, 13.6.1977, p.1) which is deleted by Article 1.9 of Council Directive No. 94/5/EC (OJ No. L. 60, 3.3.1994, p.16).

Regulation 3 makes consequential amendments by removing references to regulation 47 elsewhere in the principal Regulations.