The Value Added Tax (Tax Free Shops) Order 1992
This Order implements Article 1.22 of Council Directive 91/680/EEC (OJ No. L 376, 31.12.91, p.1) which amends the Sixth Council Directive 77/388/EEC (OJ No. L 145, 13.6.77, p.1) so as to insert Article...
View ArticleThe Value Added Tax (Removal of Goods) Order 1992
This Order, which comes into force on 1st January 1993, is part of the package of new measures necessary as a result of the abolition of fiscal frontiers between member States of the Community from...
View ArticleThe Customs and Excise (Personal Reliefs for Special Visitors) Order 1992
This Order brings into force on 1st January 1993 certain reliefs for diplomats, members of international organisations and visiting forces and other persons which are currently allowed by...
View ArticleThe Value Added Tax (Repayments to Third Country Traders) (Amendment)...
These Regulations, which come into force on 1st January 1993, amend the Value Added Tax (Repayments to Third Country Traders) Regulations 1987 (“the 1987 Regulations”) to implement the modification of...
View ArticleThe Value Added Tax (Input Tax) Order 1992
Under the directive of the Council of the European Communities dated 17th May 1977, No. 77/388/EEC (O.J. No. L145, 13.6.1977, p. 1) as amended by the directive of that Council dated 16th December 1991,...
View ArticleThe Value Added Tax (International Services and Transport) Order 1992
This Order, with effect from 1st January 1993, substitutes new items 1 and 2 for items 1 to 11 of Group 9 of Schedule 5 to the Value Added Tax Act 1983 and amends Group 10 of Schedule 5 to that Act....
View ArticleThe Finance (No. 2) Act 1992 (Commencement No. 4 and Transitional Provisions)...
This Order brings into force on 1st January 1993 those provisions of the Finance (No. 2) Act 1992 relating to value added tax and, with certain exceptions, those relating to excise duty, which have not...
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