UNITED KINGDOM STATUTORY INSTRUMENT
1987 No. 2108
VALUE ADDED TAX
The Value Added Tax (Imported Goods) Relief (Amendment) (No. 2) Order 1987
Made 4th December 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/EECdetermining the scope of Article 14(1)(d) of Council Directive No. 77/388/EECas 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:
Whereas that nomenclature has been replaced by the Combined Nomenclature:
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 1983and of all other powers enabling them in that behalf, hereby make the following Order:
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This Order may be cited as the Value Added Tax (Imported Goods)...
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 1984shall be amended in accordance with the following provisions of this Order.
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In Article 2(2) for the words “common customs tariff” there...
3. In Article 2(2) for the words “common customs tariff” there shall be substituted the words “Combined Nomenclature”.
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For Part II of Schedule 1 there shall be substituted the new...
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
SCHEDULE
Article 4.
SCHEDULE
“PART II
Column 1 |
Column 2 |
Heading or Sub-heading |
Limits of Relief |
370400 10 |
Limited to films of an educational, scientific or cultural character. |
37 05 |
Limited to films of an educational, scientific or cultural character. |
370690 51 |
Limited to newsreels (with or without soundtrack) depicting events of current news value at the time of importation and, in the case of each importer, not exceeding two copies of each subject for copying. |
370610 99 |
370690 91 |
Limited to — |
370690 99 |
...
