The Value Added Tax (Imported Goods) Relief (Amendment) (No. 2) Order 1988
This Order further amends the Value Added Tax (Imported Goods) Relief Order 1984 which provides for relief from value added tax chargeable on the permanent importation of certain goods into the United Kingdom. The amendments give effect to Council Directive 88/331/EEC which amends Council Directive 83/181/EEC. Comparable provisions for relief from customs duty are conferred by Council Regulation (EEC) No. 918/83 which is similarly amended by Council Regulation (EEC) No. 1315/88.