# The Value Added Tax (Treatment of Transactions) Order 1995, Article 2

Extent: E+W+S+N.I.

In this Order—
“temporary admission with full customs duty relief” means—
(a)in Great Britain, the temporary admission procedure under Part 1 of the Taxation (Cross-border Trade) Act 2018, where full relief from a liability to import duty is to be given under regulation 40 of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018;
(b)in Northern Ireland, the customs procedure for temporary importation with total relief from import duties provided for in Articles 250, 251 and 253 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code as it has effect in Northern Ireland as a result of section 7A of the European Union (Withdrawal) Act 2018;
“work of art” has the same meaning as in section 21 of the Value Added Tax Act 1994.

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Source: https://www.legislation.gov.uk/uksi/1995/958/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1995/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.