EUROPEAN COMMUNITIES (EXEMPTION FROM VALUE-ADDED TAX ON THE PERMANENT IMPORTATION OF CERTAIN GOODS) REGULATIONS 2012
S.I. No. 267 of 2012
EUROPEAN COMMUNITIES (EXEMPTION FROM VALUE-ADDED TAX ON THE PERMANENT IMPORTATION OF CERTAIN GOODS) REGULATIONS 2012
I, MICHAEL NOONAN, Minister for Finance, in exercise of the powers conferred on me by section 3 of the European Communities Act 1972 (No. 27 of 1972), and for the purpose of giving effect to Council Directive No. 2009/132/EC of 19 October 20091, hereby make the following regulations:
1 Citation and construction
(1) These Regulations may be cited as the European Communities (Exemption from Value-Added Tax on the Permanent Importation of Certain Goods) Regulations 2012.
(2) These Regulations shall be construed together with the Act and the Customs Acts (other than the provisions thereof specified in Regulation 26) and any instrument relating to the customs made under statute (other than the instrument specified in the said Regulation 26).
Footnote
1OJ No. L 292, 10.11.2009, p. 5