Introductory text

VALUE ADDED TAX

Made 4th December 1989

Laid before the House of Commons 7th December 1989

Coming into force 1st January 1990

Whereas it appears to the Treasury expedient that the relief from value added tax provided by this Order should be allowed with a view to conforming with Articles 1 and 1aof Council Directive No. 74/651/EEC^f1 (as amended by Council DirectiveNo. 78/1034/EEC^f2 and as last amended by Council Directive No. 88/663/EEC^f3) on the tax reliefs to be allowed on the importation of certain goods when sent in small consignments from a State which is a member of the European Economic Community to another such State.

Now, 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^f4 and of all other powers enabling them in that behalf, hereby make the following Order—

Annotations

Footnotes

f1: OJ No. L354, 30.12.74, p.57.
f2: OJ No. L366, 28.12.78, p.33.
f3: OJ No. L382, 31.12.88, p.40.
f4: 1983 c. 55.