The Value Added Tax (Temporarily Imported Goods and Goods Imported for Private Purposes) Reliefs (Revocation) Order 1992
This Order revokes the Value Added Tax (Temporarily Imported Goods) Relief Order 1986 and the Value Added Tax (Goods Imported for Private Purposes) Relief Order 1988 which are no longer required in the light of 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 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.