HC Deb 14 May 1992 vol 207 c819

Resolved, That, for the purpose of giving effect to requirements of the directive of the Council of the European Communities dated 17th May 1977 No. 77/388/EEC and to the amendments of that directive by the directive of that Council dated 16th December 1991 No. 91/680/EEC—

  1. (a) provision may be made for value added tax to cease to be charged on the importation of goods from other member States and to be charged, instead, on the acquisition in the United Kingdom of goods from another member State; and
  2. (b) provision may be made amending enactments relating to value added tax on supplies or importations.