The Value Added Tax (Imported Goods) Relief (Amendment) Order 1990

Made: 12th December 1990

Laid before the House of Commons: 14th December 1990

Coming into force: 1st January 1991

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[^f00005] 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 1990 and shall come into force on 1st January 1991.

2

In Group 8, Item 8 of Schedule 2 to the Value Added Tax (Imported Goods) Relief Order 1984 for “£7” there shall be substituted “£15”.

Signed

Thomas Sackville — Gregory Knight — Two of the Lords Commissioners of Her Majesty’s Treasury — 12th December 1990

Explanatory note

(This note is not part of the Order)

This Order further amends the Value Added Tax (Imported Goods) Relief Order 1984 which provides for relief from value added tax on final importations of certain goods. It increases the maximum value for such relief on consignments of low value from £7 to £15.

Footnotes

[^f00001]: OJ No. L105, 23.4.83, p. 38; relevant amending instrument is Council Directive 88/331/EEC (OJ No. L151, 17.6.88, p. 79).

[^f00002]: OJ No. L145, 13.6.77, p. 1, to which there are amendments not relevant to this Order.

[^f00003]: OJ No. L151, 17.6.88, p. 79.

[^f00004]: S.I. 1984/746; relevant amending instruments are S.I. 1987/155, 1988/2212.

[^f00005]: 1983 c. 55.