The Value Added Tax (Imported Goods) Relief (Amendment) Order 2014
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Change 1
Title and introductory text
2014 No. 2364 Value Added Tax The Value Added Tax (Imported Goods) Relief (Amendment) Order 2014 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, 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 on the common system of value added tax and Article 23 of Council Directive 2009/132/EC 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.
Title and introductory text
2014 No. 2364 Value Added Tax The Value Added Tax (Imported Goods) Relief (Amendment) Order 2014 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, 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 on the common system of value added tax and Article 23 of Council Directive 2009/132/EC 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.
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