2014 No. 2364
Value Added Tax
The Value Added Tax (Imported Goods) Relief (Amendment) Order 2014
Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred by section 37 of the Value Added Tax Act 19941, makes the following Order.
It appears to the Treasury that it is expedient to make this Order having regard to Article 143(1)(b) and (c) of Council Directive 2006/112/EC2 on the common system of value added tax and Article 23 of Council Directive 2009/132/EC3 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods.