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”.