Statutory Instruments
Value Added Tax
Made
4th September 2014
Laid before the House of Commons
5th September 2014
Coming into force
26th September 2014
The Treasury, in exercise of the powers conferred by section 37 of the Value Added Tax Act 1994(1), 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/EC(2) on the common system of value added tax and Article 23 of Council Directive 2009/132/EC(3) 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.
OJ No L 347, 11.12.06, p1. Article 143 was relevantly amended by Council Directive 2009/69/EC, OJ No L 175, 4.7.09, p12.
OJ No L 292, 10.11.09, p5.