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Schedule 13, Group 4A, item 19

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Nothing in this Act shall prejudice the effect of the Finance (No.2) Act 1992 (Commencement No.4 and Transitional Provisions) Order 1992 and accordingly— where Article 4 of that Order applies immediately before the commencement of this Act in relation to any importation of goods, that Article and the legislation repealed by this Act shall continue to apply in relation to that importation as if this Act had not been enacted, and where Article 5 of that Order applies in relation to any goods, this Act shall apply in relation to those goods in accordance with that Article and Article 6 of that Order.

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Source: legislation.gov.uk · retrieved 2026-07-28