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Statutory Instruments
VALUE ADDED TAX
Made
4th December 1989
Laid before the House of Commons
7th December 1989
Coming into force
1st January 1990
Whereas it appears to the Treasury expedient that the relief from value added tax provided by this Order should be allowed with a view to conforming with Articles 1 and 1aof Council Directive No. 74/651/EEC(1) (as amended by Council DirectiveNo. 78/1034/EEC(2) and as last amended by Council Directive No. 88/663/EEC(3)) on the tax reliefs to be allowed on the importation of certain goods when sent in small consignments from a State which is a member of the European Economic Community to another such State.
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(4) and of all other powers enabling them in that behalf, hereby make the following Order—
OJ No. L354, 30.12.74, p.57.
OJ No. L366, 28.12.78, p.33.
OJ No. L382, 31.12.88, p.40.
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