- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
(This note is not part of the Order)
This Order amends the Value Added Tax (Imported Goods) Relief Order 1984 to take account of the changes to the value added tax system brought about by Council Directive 91/680/EEC (OJ No. L 376, 31.12.91, p. 1) supplementing the common system of value added tax and amending the Sixth Council Directive 77/388/EEC (OJ No. L 145, 13.6.77, p. 1) with a view to the abolition of fiscal frontiers.
The Order removes those provisions of the 1984 Order that relate specifically to imports from EC member States and amends other provisions so as to restrict the scope of the 1984 Order to goods received from outside the member States of the EEC. From 1 January 1993 goods received from other member States will not constitute imports for value added tax purposes and existing reliefs become unnecessary.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include: