PART 2Amendment of secondary legislation relating to value added tax

Amendment of the Value Added Tax (Imported Goods) Relief Order 1984I1I23

1

The Value Added Tax (Imported Goods) Relief Order 1984 M1 is amended as follows.

2

In article 2—

a

in paragraph (1)—

i

in the definitions of “abroad”, “exported” and “sent” for “the member States”, in each place it occurs, substitute “ the United Kingdom ”;

ii

after the definition of “exported” insert—

  • F1“importation” is to be interpreted in accordance with the provisions of the Value Added Tax Act 1994;

iii

omit the definition of “third country”;

b

for paragraph (2) substitute—

2

In this Order, references to a heading or sub-heading are references to a heading or sub-heading of the customs tariff (within the meaning of the Taxation (Cross-border Trade) Act 2018) code.

c

omit paragraphs (4) and (5).

3

In article 3, in paragraph (2) omit “from a place outside or within the member States”.

4

In Schedule 2—

a

in Group 3, in Item 3 for “in a third country” substitute “ abroad ”;

b

in Group 5—

i

in Item 3 omit “from a place outside the member States”;

ii

for Note (2) substitute—

2

Item 3 applies only to the extent that conditions for the equivalent import duty relief are met.

c

in Group 6—

i

in Items 4 and 5 for “one or more member States”, in both places it occurs, substitute “ the United Kingdom ”;

ii

in Note (5) for “the Commission of the European Union” substitute “ HM Treasury ”;

d

in Group 7, in Note (2) omit “third”.