The Value Added Tax (Imported Goods) Relief Order 1984

Interpretation

2.—(1) In this Order—

“abroad” means in a country outside the United Kingdom;

“alcoholic beverages” means beverages falling within headings 22.03 to 22.09;

“approved” means approved by the Secretary of State;

“tobacco products” has the same meaning as in section 1 of the Tobacco Products Duty Act 1979.

(2) In this Order, references to a heading or subheading are references to a heading or subheading of the common customs tariff of the European Economic Community(1)

(3) Section 48(4) of the Value Added Tax Act 1983 (definition of “document” etc.) shall not apply for the purposes of this Order.

(1)

Council Regulation (EEC) No. 950/68, (OJ/SE 1968(I) p.275), as last amended by Council Regulation (EEC) No. 3333/83.