- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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The Value Added Tax (Imported Goods) Relief Order 1984
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Changes over time for: GROUP 8
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This revised version has been created from an electronic version contributed by Westlaw which was originally derived from the printed publication. Read more
Changes to legislation:
There are currently no known outstanding effects for the The Value Added Tax (Imported Goods) Relief Order 1984, GROUP 8.
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GROUP 8U.K.ARTICLES SENT FOR MISCELLANEOUS PURPOSES
Item No.
1.
Material relating to trademarks, patterns or designs and supporting documents and applications for patents, imported for the purpose of being submitted to bodies competent to deal with protection of copyright or industrial or commercial patent rights.
2.
Objects imported for the purpose of being submitted as evidence, or for a like purpose, to a court or other official body in the United Kingdom.
3.
Photographs, slides and stereotype mats for photographs, whether or not captioned, sent to press agencies and publishers of newspapers or magazines.
4.
Recorded media, including punched cards, sound recordings and microfilm, sent free of charge for the transmission of information.
5.
Any honorary decoration conferred by a government or Head of State abroad on a person resident in the United Kingdom and imported on his behalf.
6.
Any cup, medal or similar article of an essentially symbolic nature, intended as a tribute to activities in the arts, sciences, sport, or the public service, or in recognition of merit at a particular event, which is either—
(a)
donated by an authority or person established abroad for the purpose of being presented in the United Kingdom, or
(b)
awarded abroad to a person resident in the United Kingdom and imported on his behalf.
7.
Goods (other than alcoholic beverages or tobacco products) sent on an occasional basis as gifts in token of friendship or goodwill between bodies, public authorities or groups carrying on an activity in the public interest.
8.
F1...
9.
[F2Awards, trophies and souvenirs of a symbolic nature and of limited value intended for distribution free of charge at business conferences or similar international events to persons normally resident in a country other than the United Kingdom.]
Textual Amendments
F1Sch. 2 Group 8 Item 8 and Notes 2, 3 omitted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 18 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
F2Sch. 2 Group 8 Item 9 added (1.1.1989) by The Value Added Tax (Imported Goods) Relief (Amendment) (No. 2) Order 1988 (S.I. 1988/2212), arts. 1, 7(b)
[F5(1)] Items 5, 6, 7 and 9 do not apply to any importation of a commercial character.]
F1(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F3 Sch. 2 Group 8 Notes substituted (1.1.1989) by The Value Added Tax (Imported Goods) Relief (Amendment) (No. 2) Order 1988 (S.I. 1988/2212), arts. 1, 7(c)
F4Word in Sch. 2 Group 8 Notes heading substituted (with effect in accordance with s. 199(4)(5) of the amending Act) by Finance Act 2012 (c. 14), s. 199(2)
F5Sch. 2 Group 8 Note renumbered as Sch. 2 Group 8 Note 1 (with effect in accordance with s. 199(4)(5) of the amending Act) by Finance Act 2012 (c. 14), s. 199(2)
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