{
  "url": "https://openlegislation.uk/value-added-tax-goods-imported-for-private-purposes-relief-order-1988/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-goods-imported-for-private-purposes-relief-order-1988/introduction.json",
  "legislation": "uksi/1988/1174",
  "legislation_title": "The Value Added Tax (Goods Imported for Private Purposes) Relief Order 1988",
  "legislation_url": "https://openlegislation.uk/value-added-tax-goods-imported-for-private-purposes-relief-order-1988",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 7th July 1988\nLaid before the House of Commons 8th July 1988\nComing into force 1st August 1988\nWhereas it appears necessary to the Treasury that the relief from value added tax provided by this Order should be allowed with a view to conforming with Article 2.2 of Council Directive No. 77/388/EEC and Article 95 of the EEC Treaty:\nNow, therefore, the Lords Commissioners of Her Majesty’s Treasury, by virtue of the powers conferred on them by section 19(1) of the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ No. L145, 13.6.1977, p.1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Cmnd. 7460 to which the United Kingdom acceded by the Treaty of Accession (Cmnd. 7463) and to which there are amendments not relevant to this Order."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1983 c. 55."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1174/introduction",
    "retrieved_at": "2026-10-29T16:04:00.717676+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}