Law

The Value Added Tax (Imported Goods) Relief (Amendment) Order 2014

United Kingdom · regulation

Ask the law about thisMore laws of United KingdomFor machines: Markdown

Open at the publisher →

In force since 2014-09-26, as the publisher states.

Copy read on 2026-11-10. The page it was read from

Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

sha256 fc56c020dd9dc7665662c593f383f9fb70b7f273681cce55c9999a70c90b7b05

Contents: 3 provisions
  1. Title and introductory text
  2. 1 Citation, commencement and effect
  3. 2 Amendment of the Value Added Tax (Imported Goods) Relief Order 1984

Proposed changes to this act

No one has proposed a change to this act yet.

How this law is officially changed

Solon does not know this law's official route yet. The proposal is recorded all the same, and the route appears here once its source is added.

3 provisions

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.

Propose a change

1 Citation, commencement and effect

(1) This Order may be cited as the Value Added Tax (Imported Goods) Relief (Amendment) Order 2014. (2) This Order comes into force on 26th September 2014 and has effect in relation to goods imported on or after that date.

Propose a change

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

In Schedule 2 (relief for goods of other descriptions) to the Value Added Tax (Imported Goods) Relief Order 1984, for Notes (2) and (3) to Group 8 (articles sent for miscellaneous purposes) substitute— (2) Item 8 does not apply in relation to any goods imported on mail order from the Channel Islands. (3) For the purposes of note (2)— “mail order” in relation to any goods means any transaction or series of transactions under which a seller (S) sends goods in fulfilment of an order placed remotely, “remotely” means by any means that do not involve the simultaneous physical presence of S and the person placing the order, and “seller” does not include any person acting otherwise than in a commercial or professional capacity. .

Propose a change

← Find another law