Income Tax Act 2007 section 809Z1

Public access rule: relevant VAT relief

Section 809Z1 defines when property "attracts a relevant VAT relief" for the purposes of the public access rule, by setting out four alternative conditions based on VAT relief provisions for imported goods.

• Property attracts a relevant VAT relief if it qualifies for relief under the Value Added Tax (Imported Goods) Relief Order 1984, specifically under Group 9 of Schedule 2 to that Order
• The relief also applies where the property would qualify under that Order if the requirements for importation from a third country and for a non-sale purpose were ignored
• Property also qualifies if it benefits from relief under article 576(3)(a) of Commission Regulation (EEC) No 2454/93 on importation
• The relief extends to cases where the property would qualify under that EU regulation if the requirement for importation from a third country were ignored