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The Value Added Tax (Goods Imported for Private Purposes) Relief Order 1988
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Statutory Instruments
1988 No. 1174
VALUE ADDED TAX
The Value Added Tax (Goods Imported for Private Purposes) Relief Order 1988
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:
(1)
OJ No. L145, 13.6.1977, p.1.
(2)
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.
(3)
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