The Value Added Tax (Imported Goods) Relief Order 1984

Application U.K.

3.—(1) This Order shall apply without prejudice to relief from tax on the importation of goods afforded under or by virtue of any other enactment.

[F1 (2) Nothing in this Order shall be construed as authorising a person to import anything F2 ... in contravention of any prohibition or restriction for the time being in force with respect thereto under or by virtue of any enactment.]

Textual Amendments

F1 Art. 3(2) substituted (1.1.1993) by The Value Added Tax (Imported Goods) Relief (Amendment) Order 1992 (S.I. 1992/3120), arts. 1, 4

F2 Words in art. 3(2) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 3(3); S.I. 2020/1641, reg. 2, Sch.

Commencement Information

I1 Art. 3 in force at 1.7.1984, see art. 1