
1 
This Order may be cited as the Value Added Tax (Imported Gold) Relief Order 1992 and shall come into force on 1st January 1993.
2 
The tax chargeable upon the importation of gold (including gold coins) ... shall not be payable where the importation is by a Central Bank.
3 
The Value Added Tax (Imported Goods) Relief Order 1977 is hereby revoked.
Irvine Patnick
Tim Boswell
Two of the Lords Commissioners of Her Majesty’s Treasury
