{
  "url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-no-2-order-1987/schedule",
  "json_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-no-2-order-1987/schedule.json",
  "legislation": "uksi/1987/2108",
  "legislation_title": "The Value Added Tax (Imported Goods) Relief (Amendment) (No. 2) Order 1987",
  "legislation_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-no-2-order-1987",
  "path": "schedule",
  "kind": "schedule",
  "number": null,
  "heading": null,
  "text": "“PART II\nColumn 1\nColumn 2\nHeading or Sub-heading\nLimits of Relief\n370400 10\nLimited to films of an educational, scientific or cultural character.\n37 05\nLimited to films of an educational, scientific or cultural character.\n370690 51\nLimited to newsreels (with or without soundtrack) depicting events of current news value at the time of importation and, in the case of each importer, not exceeding two copies of each subject for copying.\n370610 99\n370690 91\nLimited to —\n370690 99\n(i) archival film material (with or without soundtrack) intended for use in connection with newsreel films;\n(ii) recreational film particularly suited for children and young people; and\n(iii) other films of an educational, scientific or cultural character.\n49 11\nLimited to —\n(i) microcards or other information storage media required in computerised information and documentation services of an educational, scientific or cultural character; and\n(ii) wall charts designed solely for demonstration and education.\n85 24\nLimited to those of an educational, scientific or cultural character.\n90 23\nLimited to —\n(i) patterns, models and wall charts of an educational, scientific or cultural character designed solely for demonstration and education; and\n(ii) mock-ups or visualisations of abstract concepts such as molecular structures or mathematical formulae.\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/2108/schedule",
    "retrieved_at": "2026-10-29T16:15:48.513418+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."
}