The Value Added Tax (Imported Goods) Relief (Amendment) Order 1988

Made: 11th July 1988

Laid before the House of Commons: 11th July 1988

Coming into force: 1st August 1988

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[^f00005] 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) Order 1988 and shall come into force on 1st August 1988.

2

In article 2(1) of the Value Added Tax (Imported Goods) Relief Order 1984[^f00006] in the definition of “alcoholic beverages” for the heading “22.09” there shall be substituted the heading “22.08”.

Signed

Peter Lloyd — Michael Neubert — Two of the Lords Commissioners of Her Majesty’s Treasury — 11th July 1988

Explanatory note

(This note is not part of the Order)

The Value Added Tax (Imported Goods) Relief Order 1984, which implemented certain Community obligations arising under Council Directive No. 83/181/EEC, provides relief from value added tax chargeable on certain goods permanently imported. From 1 January 1988 the Combined Nomenclature replaced the Common Customs Tariff nomenclature and the Value Added Tax (Imported Goods) Relief (Amendment) (No. 2) Order 1987 (S.I. 1987/2108) substituted the new headings and sub-headings in Part II of Schedule 1 to the 1984 Order. This Order amends the definition of “alcoholic beverages” in Article 2 of the 1984 Order to take account of the headings of the Combined Nomenclature under which those beverages are now classified.

Footnotes

[^f00001]: OJ No. L105, 23.4.83, p.38.

[^f00002]: OJ No. L145, 13.6.77, p.1.

[^f00003]: Council Regulation (EEC) No. 2658/87, OJ No. L256, 7.9.87, p.1.

[^f00004]: Council Regulation (EEC) No. 950/68, OJ No. L172, 22.7.68, p.1 (OJ/SE 1968(1) p.275).

[^f00005]: 1983 c. 55.

[^f00006]: S.I. 1984/746, as amended by S.I. 1987/155, 2108.