Introductory text

VALUE ADDED TAX

Made 9th December 1992

Laid before the House of Commons 11th December 1992

Coming into force 1st January 1993

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 Article 4 of Council Directive No.78/1035/EEC^f1 (as last amended by Council Directive No.85/576/EEC^f2) on the tax reliefs to be allowed on the importation of certain goods when sent in small consignments from a State which is not a member of the European Economic Community to a State which is a member thereof:

Whereas it appears to the Treasury expedient that the relief from value added tax onthe importation of certain goods when sent in small consignments from a State whichis a member of the European Economic Community to a State which is a memberthereof should cease with a view to conforming with Article 2 of Council DirectiveNo. 91/680/EEC^f3 whereby Council Directive No. 74/651/EEC^f4 (as last amended by Council Directive No. 88/663/EEC^f5) ceases to have effect:

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^f6 and of all other powers enabling them in that behalf, hereby make the following Order:

Annotations

Footnotes

f1: OJ No. L 366, 28.12.78, p.34.
f2: OJ No. L 372, 31.12.85, p.30.
f3: OJ No. L 376, 31.12.91, p.1.
f4: OJ No. L 354, 30.12.74, p.57.
f5: OJ No. L 382, 31.12.88, p.40.
f6: 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).