http://www.legislation.gov.uk/uksi/2012/2907/introduction

The Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012

Tax

VAT

VALUE ADDED TAX

Statute Law Database

2024-05-20

Expert Participation

2020-12-31

This Order provides VAT relief for European Research Infrastructure Consortia (“ERIC”) established under Council Regulation (EC) No 723/2009 on the Community legal framework for a European Research Infrastructure Consortium (OJ No L 206, 8.8.09, p1). The relief applies to imports, acquisitions, or supplies made on or after 1st January 2013.

The Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012

Order

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 89(e)

reg. 1

The Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012

art. 1(2)

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 7(2)

reg. 9-11

reg. 1

reg. 2

Sch.

The Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012

art. 2 heading

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 7(3)(a)

reg. 9-11

reg. 1

reg. 2

Sch.

The Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012

art. 2(1)

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 7(3)(b)

reg. 9-11

reg. 1

reg. 2

Sch.

The Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012

art. 2(2)(a)

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 7(3)(c)(i)

reg. 9-11

reg. 1

reg. 2

Sch.

The Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012

art. 2(2)(d)

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 7(3)(c)(ii)

reg. 9-11

reg. 1

reg. 2

Sch.

The Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012

art. 3

Taxation (Cross-border Trade) Act 2018

Sch. 8

para. 132(k)

s. 57(3)

reg. 4(b)

reg. 7

2012 No. 2907

Value Added Tax

The Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012

Made20th November 2012

Laid before the House of Commons21st November 2012

Coming into force1st January 2013

The Treasury make the following Order in exercise of the powers conferred by sections 30(4), 36A, 37(1) and 96(9) of the Value Added Tax Act 19941.

It appears to the Treasury that it is expedient to make this Order having regard to the need to conform with Articles 3(1)(a), 143(1)(g) and 151(1)(b) of Council Directive 2006/112/EC on the common system of value added tax2.