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HMRC internal manual


HM Revenue & Customs
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Secondary legislation: the VAT (Imported Goods) Relief Order 1984 (SI1984 No 746)


Article Subject Matter  
6 Conditions as to use etc of goods in Schedule 2  
7 Restrictions on disposal of goods in Schedule 2, Group 6  
8 Supplementary (tax payable on diversions)  
Schedule 1 and Article 4 Relief for goods produced by the United Nations or a United Nations Organisation  
Schedule 2 and Article 5 Relief for goods of other descriptions  
1 Capital goods and equipment on transfer of activities  
3 Promotion of trade  
4 Goods for testing etc  
5 Health  
6 Charities  
7 Printed matter etc  
8 Articles sent for miscellaneous purposes  
9 Works of art and collectors’ pieces imported by galleries, museums etc  
10 Transport  
11 War graves, funerals etc