# The Value Added Tax (Imported Goods) Relief (Amendment) Order 1992, Article 3


In Article 2—
(a) for the definition of “abroad” there shall be substituted the following definition—
““abroad” means a place outside the member States;”;
(b) after the definition of “approved” there shall be inserted the following definitions—
““exported” means exported to a place outside the member States and “exportation” shall be construed accordingly;
“sent” means sent from a place outside the member States;
“third country” means a place outside the member States;”
(c) after paragraph (3) there shall be inserted the following paragraphs—
“(4) Except where it appears in Article 3(2) “import” means import from a place outside the member States and “importation” and “imported” shall be construed accordingly;
(5) Except where it appears in Note (3) to Group 7 of Schedule 2, for “United Kingdom” there shall be substituted “member States”.”.

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Source: https://www.legislation.gov.uk/uksi/1992/3120/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1992/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.