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The Value Added Tax (Imported Goods) Relief Order 1984

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This is the original version (as it was originally made). The electronic version of this UK Statutory Instrument has been contributed by Westlaw and is taken from the printed publication. Read more

(Article 4)

SCHEDULE 1RELIEF FOR GOODS PRODUCED BY THE UNITED NATIONS OR A UNITED NATIONS ORGANISATION

PART I

1.  Holograms for laser projection.

2.  Multi-media kits.

3.  Materials for programmed instruction, including materials in kit form, with the corresponding printed materials.

PART II

Column 1Column 2
Heading or subheadingLimits of Relief
37.04 A.IILimited to those of an educational, scientific or cultural character.
37.05Limited to those of an educational, scientific or cultural character.
37.07B.II.a)

Limited to those depicting events of current news value at the time of importation and, in the case of each importer, not exceeding two copies of each subject for copying.

b) Limited to—

(i) archival film material (with or without sound track) intended for use in connection with newsreel films;

(ii) recreational films particularly suited for children and young people;

(iii) other films of an educational, scientific or cultural character.

49.11B

Limited to—

(i) microcards or other information storage media required in computerised information and documentation services of an educational, scientific or cultural character;

(ii) wall charts designed solely for demonstration and education.

90.21

Limited to—

(i) patterns, models and wall charts of an educational, scientific or cultural character, designed solely for demonstration and education; and

(ii) mock-ups or visualisations of abstract concepts such as molecular structures or mathematical formulae.

92.12BLimited to those of an educational, scientific or cultural character.

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