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 52 U.K.

No exemption shall be granted for materials and equipment intended for rebuilding disaster areas.