- 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This is the original version (as it was originally made).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.
Statutory Instruments
VALUE ADDED TAX
Made
7th July 1988
Laid before the House of Commons
8th July 1988
Coming into force
1st August 1988
Whereas it appears necessary to the Treasury that the relief from value added tax provided by this Order should be allowed with a view to conforming with Article 2.2 of Council Directive No. 77/388/EEC(1) and Article 95 of the EEC Treaty(2):
Now, therefore, the Lords Commissioners of Her Majesty’s Treasury, by virtue of the powers conferred on them by section 19(1) of the Value Added Tax Act 1983(3) and of all other powers enabling them in that behalf, hereby make the following Order:
OJ No. L145, 13.6.1977, p.1.
Cmnd. 7460 to which the United Kingdom acceded by the Treaty of Accession (Cmnd. 7463) and to which there are amendments not relevant to this Order.
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: