OpenLegislation

Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

This Order corrects an error in article 4(2) of the Value Added Tax (Special Provisions) Order 1995 (S.I. 1995/1268) which re-enacts with amendments article 4 of the Value Added Tax (Special Provisions) Order 1992 (S.I. 1992/3129).

The amendment ensures that the de-supply provisions of article 4(1) shall not apply to reimported goods which were previously exported from the United Kingdom or the Isle of Man free of VAT chargeable under the Value Added Tax Act 1994 or VAT chargeable under Part 1 of the Manx Act by reason of the zero-rating provisions of either the Value Added Tax Act 1994 or the Manx Act or regulations made under either of those Acts.