Article 2 InterpretationI1

United Kingdom

(1)

In this Order—

F1“abroad” means a place outside F2the United Kingdom;
“alcoholic beverages” means beverages falling within headings 22.03 to F322.08;
“approved” means approved by the Secretary of State;
F4“exported” means exported to a place outside the United Kingdom and “exportation” shall be construed accordingly;
F5“importation” is to be interpreted in accordance with the provisions of the Value Added Tax Act 1994;
“sent” means sent from a place outside the United Kingdom;
F6...
“tobacco products” has the same meaning as in section 1 of the Tobacco Products Duty Act 1979.

F7(2)

In this Order, references to a heading or sub-heading are references to a heading or sub-heading of the customs tariff (within the meaning of the Taxation (Cross-border Trade) Act 2018) code.

(3)

Section 48(4) of the Value Added Tax Act 1983 (definition of “document” etc.) shall not apply for the purposes of this Order.

F8(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F9(5)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1: Words in art. 2 substituted (1.1.1993) by The Value Added Tax (Imported Goods) Relief (Amendment) Order 1992 (S.I. 1992/3120), arts. 1, 3(a)
F2: Words in art. 2(1) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 3(2)(a)(i); S.I. 2020/1641, reg. 2, Sch.
F3: Word in art. 2(1) substituted (1.8.1988) by The Value Added Tax (Imported Goods) Relief (Amendment) Order 1988 (S.I. 1988/1193), arts. 1, 2
F4: Words in art. 2 inserted (1.1.1993) by The Value Added Tax (Imported Goods) Relief (Amendment) Order 1992 (S.I. 1992/3120), arts. 1, 3(b)
F5: Words in art. 2(1) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 3(2)(a)(ii) (as amended by S.I. 2020/1545, regs. 1, 104(2)); S.I. 2020/1641, reg. 2, Sch.
F6: Words in art. 2(1) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 3(2)(a)(iii); S.I. 2020/1641, reg. 2, Sch.
F7: Art. 2(2) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 3(2)(b); S.I. 2020/1641, reg. 2, Sch.
F8: Art. 2(4) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 3(2)(c); S.I. 2020/1641, reg. 2, Sch.
F9: Art. 2(5) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 3(2)(c); S.I. 2020/1641, reg. 2, Sch.

Commencement

I1: Art. 2 in force at 1.7.1984, see art. 1