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Statutory Instruments

2002 No. 1935

VALUE ADDED TAX

The Value Added Tax (Acquisitions) Relief Order 2002

Made

25th July 2002

Laid before the House of Commons

25th July 2002

Coming into force

15th August 2002

The Treasury, in exercise of the powers conferred on them by section 36A of the Value Added Tax Act 1994( 1 ), and of all other powers enabling them in that behalf, hereby make the following Order:

1. This Order may be cited as the Value Added Tax (Acquisitions) Relief Order 2002 and comes into force on 15th August 2002.

2. Subject to article 3 below, NI acquisition VAT, as defined in paragraph 1(3) of Schedule 9ZA to the Value Added Tax Act 1994, shall not be charged on the acquisition in Northern Ireland of goods from a member State where, if they were imported from a place outside the member States, relief from payment of VAT would be given by the Value Added Tax (Imported Goods) Relief Order 1984( 2 ) (as amended from time to time).

3. The relief given by this Order in respect of the acquisition of any goods shall be subject to the same conditions as those to which, by virtue of the Value Added Tax (Imported Goods) Relief Order 1984 (as amended from time to time), relief under that Order would be subject in the case of an importation of those goods.

Jim Fitzpatrick

Ian Pearson

Two of the Lords Commissioners of Her Majesty’s Treasury

25th July 2002

( 1 )

1994 c. 23 ; section 36A was inserted by section 25 of the Finance Act 2002 (c. 23) .

Status: There are currently no known outstanding effects for the The Value Added Tax (Acquisitions) Relief Order 2002.
The Value Added Tax (Acquisitions) Relief Order 2002 (2002/1935)

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Status of this instrument

footnotecommentarytransitional and savingsin force statusrelated provisionsgeo extentinsert/omitsource countin force adj
F1Words in art. 2 substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 94 (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.substituted
I1Art. 1 in force at 15.8.2002, see art. 1
I2Art. 2 in force at 15.8.2002, see art. 1
I3Art. 3 in force at 15.8.2002, see art. 1
Defined TermSection/ArticleIDScope of Application
Changes that affect Made by
Sort descending by Changed Legislation Sort descending by Year and Number Changed Provision Type of effect Sort descending by Affecting Legislation Title Sort descending by Year and Number Affecting Provision Sort descending by Changes made to website text Note
The Value Added Tax (Acquisitions) Relief Order 2002 2002 No. 1935 art. 1 coming into force The Value Added Tax (Acquisitions) Relief Order 2002 2002 No. 1935 art. 1 Yes
The Value Added Tax (Acquisitions) Relief Order 2002 2002 No. 1935 art. 2 coming into force The Value Added Tax (Acquisitions) Relief Order 2002 2002 No. 1935 art. 1 Yes
The Value Added Tax (Acquisitions) Relief Order 2002 2002 No. 1935 art. 3 coming into force The Value Added Tax (Acquisitions) Relief Order 2002 2002 No. 1935 art. 1 Yes

Status of changes to instrument text

The list includes made instruments, both those in force and those yet to come into force. Typically, instruments that are not yet in force (hence their changes are not incorporated into the text above) are indicated by description 'not yet' in the changes made column.