Introductory text

VALUE ADDED TAX

Made 4th December 1987

Laid before the House of Commons 8th December 1987

Coming into force 1st January 1988

Whereas it appears to the Treasury expedient that the relief from value added tax provided by this Order should be allowed with a view to conforming with Article 79(q) of Council Directive No. 83/181/EEC^f1 determining the scope of Article 14(1)(d) of Council Directive No. 77/388/EEC^f2 as regards exemption from value added tax on the final importation of certain goods:

Whereas the goods mentioned in the said Article 79(q) are described by reference to their headings in the nomenclature of the Common Customs Tariff^f3:

Whereas that nomenclature has been replaced by the Combined Nomenclature^f4:

Now, 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^f5 and of all other powers enabling them in that behalf, hereby make the following Order:

Annotations

Footnotes

f1: OJ No. L105, 23.4.83, p.38.
f2: OJ No. L145, 13.6.77, p.1.
f3: Council Regulation (EEC) No. 950/68, OJ No. L172, 22.7.68, p.1. (OJ/SE 1968(1) p.275) as last amended by Council Regulation (EEC) No. 3618/86, OJ No. L345, 8.12.86, p.1.
f4: Council Regulation (EEC) No. 2658/87, OJ No. L256, 7.9.87, p.1.
f5: 1983 c. 55.