{
  "url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-2014/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-2014/introduction.json",
  "legislation": "uksi/2014/2364",
  "legislation_title": "The Value Added Tax (Imported Goods) Relief (Amendment) Order 2014",
  "legislation_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-2014",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 4th September 2014\nLaid before the House of Commons 5th September 2014\nComing into force 26th September 2014\nThe Treasury, in exercise of the powers conferred by section 37 of the Value Added Tax Act 1994, makes the following Order.\nIt appears to the Treasury that it is expedient to make this Order having regard to Article 143(1)(b) and (c) of Council Directive 2006/112/EC on the common system of value added tax and Article 23 of Council Directive 2009/132/EC determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ No L 347, 11.12.06, p1. Article 143 was relevantly amended by Council Directive 2009/69/EC, OJ No L 175, 4.7.09, p12."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "OJ No L 292, 10.11.09, p5."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/2364/introduction",
    "retrieved_at": "2026-10-29T00:03:52.456841+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."
}