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Regulation 3 Amendment of the Value Added Tax (Imported Goods) Relief Order 1984I1I2

United Kingdom

(1)

The Value Added Tax (Imported Goods) Relief Order 1984 M1 is amended as follows.

(2)

In article 2—

(a)

in paragraph (1)—

(i)

in the definitions of “abroad”, “exported” and “sent” for “the member States”, in each place it occurs, substitute “ the United Kingdom ”;

(ii)

after the definition of “exported” insert—

  • “ F1“importation” is to be interpreted in accordance with the provisions of the Value Added Tax Act 1994; ”;

(iii)

omit the definition of “third country”;

(b)

for paragraph (2) substitute—

“(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.”;

(c)

omit paragraphs (4) and (5).

(3)

In article 3, in paragraph (2) omit “from a place outside or within the member States”.

(4)

In Schedule 2—

(a)

in Group 3, in Item 3 for “in a third country” substitute “ abroad ”;

(b)

in Group 5—

(i)

in Item 3 omit “from a place outside the member States”;

(ii)

for Note (2) substitute—

“(2)

Item 3 applies only to the extent that conditions for the equivalent import duty relief are met.”;

(c)

in Group 6—

(i)

in Items 4 and 5 for “one or more member States”, in both places it occurs, substitute “ the United Kingdom ”;

(ii)

in Note (5) for “the Commission of the European Union” substitute “ HM Treasury ”;

(d)

in Group 7, in Note (2) omit “third”.

Annotations

Textual amendments

F1

Words in reg. 3(2)(a)(ii) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(2) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Marginal citations

M1

S.I. 1984/746; relevant amending instruments are S.I. 1987/2108, 1988/2212, 1992/3120 and 2011/1043.

Commencement

I1

Reg. 3 not in force at made date, see reg. 1

I2

Reg. 3 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.