- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
3. Subject to the provisions of this Order where goods are imported from another member State into the United Kingdom, the tax chargeable on the importation shall be reduced to an amount calculated in accordance with article 5 of this Order, if the Commissioners are satisfied that—
(a)the importer is not a taxable person or, if he is, the goods are imported otherwise than in the course of his business;
(b)the goods, prior to the importation into the United Kingdom, were supplied in or imported into a member State and that supply or importation was the last taxable transaction; and
(c)the tax paid at the time of the last taxable transaction, or any part of it, has not been and will not be repaid or deducted as input tax in any member State.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: