Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods (codified version) (c. 132)

TITLE VIII U.K. GOODS FOR CHARITABLE OR PHILANTHROPIC ORGANISATIONS

CHAPTER 4 U.K. Goods imported for the benefit of disaster victims

Article 51 U.K.

Subject to Articles 52 to 57 goods imported by State organisations or other charitable or philanthropic organisations approved by the competent authorities shall be exempt on admission where they are intended:

(a)

for distribution free of charge to victims of disasters affecting the territory of one or more Member States; or

(b)

to be made available free of charge to the victims of such disasters, while remaining the property of the organisations in question.

Goods imported by disaster-relief agencies in order to meet their needs during the period of their activity shall also benefit upon admission from the exemption under the same conditions.