{
  "url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-no-2-order-1988/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-no-2-order-1988/introduction.json",
  "legislation": "uksi/1988/2212",
  "legislation_title": "The Value Added Tax (Imported Goods) Relief (Amendment) (No. 2) Order 1988",
  "legislation_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-no-2-order-1988",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 19th December 1988\nLaid before the House of Commons 20th December 1988\nComing into force 1st January 1989\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 certain of the provisions of Council Directive No. 83/181/EEC (as last amended by Council Directive No. 88/331/EEC) determining the scope of Article 14(1)(d) of Council Directive No. 77/388/EEC as regards exemption from value added tax on the final importation of certain goods:\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. L105, 23.4.1983, p. 38."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ No. L151, 17.6.1988, p. 79."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "OJ No. L145, 13.6.1977, p. 1, to which there are amendments not relevant to this Order."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "1983 c. 55."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/2212/introduction",
    "retrieved_at": "2026-10-29T15:52:28.677444+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."
}