The Value Added Tax (Tax Free Shops) Order 1994
This Order, which comes into force on 1st April 1994, amends Group 15A of Schedule 5 to the Value Added Tax Act 1983 (c. 55). Group 15A provides the limits of goods that may be supplied at the zero-rate in a tax free shop to a traveller making a journey to a destination in another member State of the European Community.