# The Value Added Tax (Imported Gold) Relief Order 1992, Introduction: Introductory text

Extent: E+W+S+N.I.

VALUE ADDED TAX
Made 9th December 1992
Laid before the House of Commons 11th December 1992
Coming into force 1st January 1993
Whereas 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 14.1(j) of Council Directive No. 77/388/EEC and Article 189 of the EEC Treaty:
Now therefore the 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:

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Source: https://www.legislation.gov.uk/uksi/1992/3124/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-imported-gold-relief-order-1992/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.