delete The Value Added Tax (Acquisitions) Relief Order 2002
Provides VAT relief on acquisitions of goods in Northern Ireland from EU member states, where equivalent relief would apply under the Imported Goods Relief Order 1984 if goods were imported from outside the EU. Subject to same conditions as import relief.
EU-derived legislation creating origin-based VAT distinctions that distort trade flows between EU and non-EU supply chains. Post-Brexit, this inherited relief perpetuates differential treatment without democratic scrutiny. The linkage to another complex Order compounds compliance burdens. Free trade requires removing such origin-based preferences that arbitrarily favor certain acquisition paths over others.