The Value Added Tax (Imported Goods) Relief (Amendment) Order 1992

3.  In Article 2—

(a) for the definition of “abroad” there shall be substituted the following definition—

““abroad” means a place outside the member States;”;

(b) after the definition of “approved” there shall be inserted the following definitions—

““exported” means exported to a place outside the member States and “exportation” shall be construed accordingly;

“sent” means sent from a place outside the member States;

“third country” means a place outside the member States;”

(c) after paragraph (3) there shall be inserted the following paragraphs—

“(4) Except where it appears in Article 3(2) “import” means import from a place outside the member States and “importation” and “imported” shall be construed accordingly;

(5) Except where it appears in Note (3) to Group 7 of Schedule 2, for “United Kingdom” there shall be substituted “member States”.”.