Textual Amendments
F1Sch. 1 Pt. 2 substituted (1.1.1988) by The Value Added Tax (Imported Goods) Relief (Amendment) (No. 2) Order 1987 (S.I. 1987/2108), arts. 1, 4, Sch.
| Column 1 | Column 2 |
|---|---|
| Heading or Sub-heading | Limits of Relief |
| 370400 10 | Limited to films of an educational, scientific or cultural character. |
| 37 05 | Limited to films of an educational, scientific or cultural character. |
| 370690 51 | Limited to newsreels (with or without soundtrack) 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. |
| 370610 99 | |
| 370690 91 | Limited to — |
| 370690 99 | (i)archival film material (with or without soundtrack) intended for use in connection with newsreel films; |
(ii)recreational film particularly suited for children and young people; and | |
(iii)other films of an educational, scientific or cultural character. | |
| 49 11 | Limited to — (i) microcards or other information storage media required in computerised information and documentation services of an educational, scientific or cultural character; and (ii) wall charts designed solely for demonstration and education. |
| 85 24 | Limited to those of an educational, scientific or cultural character. |
| 90 23 | 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.] |