Statutory Instrument 1987 No. 2108
The Value Added Tax (Imported Goods) Relief (Amendment) (No. 2) Order 1987
(The document as of February, 2008)
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STATUTORY INSTRUMENTS
1987 No. 2108
VALUE ADDED TAX
The Value Added Tax (Imported Goods) Relief (Amendment) (No. 2) Order 1987
| Laid before the House of Commons | 8th December 1987 |
| Coming into force | 1st January 1988 |
Whereas it appears to the Treasury expedient that the relief from value added tax provided by this Order should be allowed with a view to conforming with Article 79(q) of Council Directive No. 83/181/EEC[1] determining the scope of Article 14(1)(d) of Council Directive No. 77/388/EEC[2] as regards exemption from value added tax on the final importation of certain goods:
Whereas the goods mentioned in the said Article 79(q) are described by reference to their headings in the nomenclature of the Common Customs Tariff[3]:
Whereas that nomenclature has been replaced by the Combined Nomenclature[4]:
Now, therefore, the Lords Commissioners of Her Majesty's Treasury, by virtue of the powers conferred on them by section 19(1) of the Value Added Tax Act 1983[5] and of all other powers enabling them in that behalf, hereby make the following Order:
1. This Order may be cited as the Value Added Tax (Imported Goods) Relief (Amendment) (No. 2) Order 1987 and shall come into force on 1st January 1988.
2. The Value Added Tax (Imported Goods) Relief Order 1984[6] shall be amended in accordance with the following provisions of this Order.
3. In Article 2(2) for the words "common customs tariff" there shall be substituted the words "Combined Nomenclature".
4. For Part II of Schedule 1 there shall be substituted the new part set out in the Schedule to this Order.
Michael Neubert
Mark Lennox-Boyd
Two of the Lords Commissioners of Her Majesty's Treasury
4th December 1987
Notes:[1] OJ No. L105, 23.4.83, p.38.
[2] OJ No. L145, 13.6.77, p.1.
[3] Council Regulation (EEC) No. 950/68, OJ No. L172, 22.7.68, p.1. (OJ/SE 1968(1) p.275) as last amended by Council Regulation (EEC) No. 3618/86, OJ No. L345, 8.12.86, p.1.
[4] Council Regulation (EEC) No. 2658/87, OJ No. L256, 7.9.87, p.1.
[5] 1983 c. 55.
[6] S.I. 1984/746, as amended by S.I. 1987/155.
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