http://www.legislation.gov.uk/uksi/1995/958/contents/made

The Value Added Tax (Treatment of Transactions) Order 1995

VAT

Tax

King's Printer of Acts of Parliament

2011-07-04

VALUE ADDED TAX

Under Article 16.1E of Council Directive No. 77/388/EEC (OJ No. L 145, 13.6.1977, p.1) as amended by Article 1.20 of Council Directive No. 91/680/EEC (OJ No. L 376, 31.12.1991, p.1) member States may relieve from VAT certain supplies of goods and supplies of services relating to such supplies of goods, made whilst the goods are subject to certain customs arrangements.