OpenLegislation

The Value Added Tax (Imported Goods) Relief (Amendment) Order 1988

S.I. 1988/1193 · Made 11 July 1988

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

VALUE ADDED TAX

Made 11th July 1988

Laid before the House of Commons 11th July 1988

Coming into force 1st August 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 certain of the provisions of Council Directive No. 83/181/EECf1 determining the scope of Article 14 (1) (d) of Council Directive No. 77/388/EECf2 as regards exemption from value added tax on the final importation of certain goods:

Whereas alcoholic products as described in Article 1(2) (d) of Council Directive No. 83/181/EEC are specifically excluded from certain categories of goods to be exempted under the provisions of that Directive:

Whereas the Combined Nomenclaturef3 has replaced the nomenclature of the Common Customs Tarifff4 by reference to which the said products were described:

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 1983f5 and of all other powers enabling them in that behalf, hereby make the following Order:

Annotations to the whole text

Footnotes

f1

OJ No. L105, 23.4.83, p.38.

f2

OJ No. L145, 13.6.77, p.1.

f3

Council Regulation (EEC) No. 2658/87, OJ No. L256, 7.9.87, p.1.

f4

Council Regulation (EEC) No. 950/68, OJ No. L172, 22.7.68, p.1 (OJ/SE 1968(1) p.275).

f5

1983 c. 55.

Contents

  1. 1Article 1
  2. 2Article 2
  3. Signature
  4. Explanatory note

1

This Order may be cited as the Value Added Tax (Imported Goods) Relief (Amendment) Order 1988 and shall come into force on 1st August 1988.

2

In article 2(1) of the Value Added Tax (Imported Goods) Relief Order 1984f1 in the definition of “alcoholic beverages” for the heading “22.09” there shall be substituted the heading “22.08”.

Signature

Peter Lloyd

Michael Neubert

Two of the Lords Commissioners of Her Majesty’s Treasury

11th July 1988

Explanatory note

(This note is not part of the Order)

The Value Added Tax (Imported Goods) Relief Order 1984, which implemented certain Community obligations arising under Council Directive No. 83/181/EEC, provides relief from value added tax chargeable on certain goods permanently imported. From 1 January 1988 the Combined Nomenclature replaced the Common Customs Tariff nomenclature and the Value Added Tax (Imported Goods) Relief (Amendment) (No. 2) Order 1987 (S.I. 1987/2108) substituted the new headings and sub-headings in Part II of Schedule 1 to the 1984 Order. This Order amends the definition of “alcoholic beverages” in Article 2 of the 1984 Order to take account of the headings of the Combined Nomenclature under which those beverages are now classified.