Value Added Tax Act 1994 Schedule 13 para 19

Importation of goods

Section 19 of Schedule 13 preserves the effect of transitional provisions from the Finance (No.2) Act 1992 (Commencement No.4 and Transitional Provisions) Order 1992, ensuring that certain importations of goods that were already in progress or subject to that Order continue to be treated under the rules that applied at the time.

• The 1994 Act does not override the transitional provisions established by the 1992 Order concerning importation of goods.
• Where Article 4 of the 1992 Order applied to an importation already in progress before the 1994 Act commenced, the old legislation continues to govern that importation as if the 1994 Act had never been passed.
• Where Article 5 of the 1992 Order applies to any goods, the 1994 Act applies to those goods subject to the modifications set out in Articles 5 and 6 of the Order.
• The overall effect is to ensure a smooth transition between the old and new VAT legislation, preventing any disruption to importations that were already underway or subject to specific transitional rules.