{
  "url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1987/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1987/introduction.json",
  "legislation": "uksi/1987/155",
  "legislation_title": "The Value Added Tax (Imported Goods) Relief (Amendment) Order 1987",
  "legislation_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1987",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 9th February 1987\nLaid before the House of Commons 16th February 1987\nComing into force 9th March 1987\nWhereas 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 90 of Council Directive No. 83/181/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": "O.J. No. L105, 23.4.83, p.38."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "O.J. No. L145, 13.6.77, p.1."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1983 c. 55."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/155/introduction",
    "retrieved_at": "2026-10-29T16:33:13.932773+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."
}