http://www.legislation.gov.uk/eudr/1985/346/adoptedCouncil Directive 85/346/EEC of 8 July 1985 amending Directive 83/181/EEC determining the scope of Article 14 (1) (d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goodsCouncil Directive 85/346/EECenQueen's Printer of Acts of Parliament2019-09-10