Explanatory Note
(This note is not part of the Order)
This Order, which comes into force on 1st January 1993, is part of the package of new measures necessary as a result of the abolition of fiscal frontiers between member States of the Community from that date.
It sets out various circumstances in which movements of goods between member States will not be treated as a supply under paragraph 5A of Schedule 2 to the Value Added Tax Act 1983.
The Order, in conjunction with the Value Added Tax (Removal of Goods) (Accounting) Regulations 1992, partially implements Article 28a(5)(b) of EC Council Directive 77/388/EEC (OJ L145, 13.6.77, p.1), as amended by EC Council Directive 91/680/EEC (OJ L376, 31.12.91, p.1).