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)

Please note that the date you requested in the address for this web page is not an actual date upon which a change occurred to this item of legislation. You are being shown the legislation from , which is the first date before then upon which a change was made.

TITLE X U.K. IMPORTATION OF GOODS FOR THE PROMOTION OF TRADE

CHAPTER 3 U.K. Goods used or consumed at a trade fair or similar event

Article 70 U.K.

The exemption referred to in Article 67(1)(d) shall be limited to printed matter and articles for advertising purposes which:

(a)

are intended exclusively to be distributed free of charge to the public at the place where the exhibition is held; and

(b)

in their total value and quantity, are appropriate to the nature of the exhibition, the number of visitors and the extent of the exhibitor’s participation.