Point in time view as at 01/01/2004.
There are currently no known outstanding effects for the Value Added Tax Act 1994, Cross Heading: Importation of goods.
19U.K.Nothing in this Act shall prejudice the effect of the M1Finance (No.2) Act 1992 (Commencement No.4 and Transitional Provisions) Order 1992 and accordingly—
(a)where Article 4 of that Order applies immediately before the commencement of this Act in relation to any importation of goods, that Article and the legislation repealed by this Act shall continue to apply in relation to that importation as if this Act had not been enacted, and
(b)where Article 5 of that Order applies in relation to any goods, this Act shall apply in relation to those goods in accordance with that Article and Article 6 of that Order.
Marginal Citations
M1S.I.1992/3261 (C.102).
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