The Value Added Tax (Imported Goods) Relief (Amendment) Order 1987

Made: 9th February 1987

Laid before the House of Commons: 16th February 1987

Coming into force: 9th March 1987

Now, therefore, the Lords Commissioners of Her Majesty’s Treasury, by virtue of the powers conferred on them by section 19(1) of the Value Added Tax Act 1983[^f00003] and of all other powers enabling them in that behalf, hereby make the following Order—

1

This Order may be cited as the Value Added Tax (Imported Goods) Relief (Amendment) Order 1987 and shall come into force on 9th March 1987.

2

In Group 8, Item 8 of Schedule 2 to the Value Added Tax (Imported Goods) Relief Order 1984[^f00004] for “£6” there shall be substituted “£7”.

Signed

Peter Lloyd — Tim Sainsbury — Two of the Lords Commissioners of Her Majesty’s Treasury — 9th February 1987

Explanatory note

(This note is not part of the Order)

This Order amends the Value Added Tax (Imported Goods) Relief Order 1984 which provides for relief from value added tax on final importation of certain goods into the United Kingdom. It increases the maximum value for such relief on a postal consignment of goods from £6 to £7. This implements the requirements of Article 90 of Council Directive 83/181/EEC. The equivalent of the European Currency Unit in national currency is fixed at the rates obtaining on 1 October each year to have effect on 1 January the following year.

Footnotes

[^f00001]: O.J. No. L105, 23.4.83, p.38.

[^f00002]: O.J. No. L145, 13.6.77, p.1.

[^f00003]: 1983 c. 55.

[^f00004]: S.I. 1984/746.