The Value Added Tax (Temporarily Imported Goods) Relief Order 1986
Whereas it appears expedient to the Treasury that the relief from value added tax provided by this Order should be allowed with a view to conforming with certain of the provisions of Council Directive No. 85/362/EEC(a), determining the scope of Article 14(1)(c) of Council Directive No. 77/388/EEC(b) as regards exemption from value added tax on the temporary importation of goods which qualify for exemption from customs duties, or which would so qualify if they were imported from outside the Co...