
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, no VAT shall be payable on any acquisition from another member State of any goods 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 (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