{
  "url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1992/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1992/introduction.json",
  "legislation": "uksi/1992/3120",
  "legislation_title": "The Value Added Tax (Imported Goods) Relief (Amendment) Order 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1992",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 9th December 1992\nLaid before the House of Commons 11th December 1992\nComing into force 1st January 1993\nWhereas it appears expedient to the Treasury that relief from value added tax should beallowed with a view to conforming with certain of the provisions of Council Directive No. 83/181/EEC (as last amended by Council Directive No. 91/680/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. L 105, 23.4.83, p. 38."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ No. L 376, 31.12.91, p. 1."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "OJ No. L 145, 13.6.77, p. 1."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "1983 c. 55; section 19(1) was amended by the Finance (No. 2) Act 1992 (c. 48), section 14(2) and Schedule 3, paragraph 20(1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3120/introduction",
    "retrieved_at": "2026-10-29T14:09:36.316441+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."
}