The Value Added Tax (Imported Goods) Relief (Amendment) Order 1992
This Order amends the Value Added Tax (Imported Goods) Relief Order 1984 to take account of the changes to the value added tax system brought about by Council Directive 91/680/EEC (OJ No. L 376, 31.12.91, p. 1) supplementing the common system of value added tax and amending the Sixth Council Directive 77/388/EEC (OJ No. L 145, 13.6.77, p. 1) with a view to the abolition of fiscal frontiers.