Introductory text

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/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 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 Nomenclature^f3 has replaced the nomenclature of the Common Customs Tariff^f4 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 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. 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.