InterpretationU.K.
2.—(1) In this Order—
“abroad” means
“alcoholic beverages” means
“approved” means
“tobacco products”
(2) In this Order, references to a heading or subheading are references to a heading or subheading of the [F2Combined Nomenclature] of the European Economic Community(1)
(3) Section 48(4) of the Value Added Tax Act 1983 (definition of “document” etc.) shall not apply for the purposes of this Order.
Textual Amendments
F1Word in art. 2(1) substituted (1.8.1988) by The Value Added Tax (Imported Goods) Relief (Amendment) Order 1988 (S.I. 1988/1193), arts. 1, 2
F2Words in art. 2(2) substituted (1.1.1988) by The Value Added Tax (Imported Goods) Relief (Amendment) (No. 2) Order 1987 (S.I. 1987/2108), arts. 1, 3
Commencement Information
I1Art. 2 in force at 1.7.1984, see art. 1
Council Regulation (EEC) No. 950/68, (OJ/SE 1968(I) p.275), as last amended by Council Regulation (EEC) No. 3333/83.