The Value Added Tax (Imported Goods) Relief (Amendment) Order 1995

Made: 6th December 1995

Laid before the House of Commons: 11th December 1995

Coming into force: 1st January 1996

Now, therefore, the Lords Commissioners of Her Majesty’s Treasury, by virtue of the powers conferred on them by section 37(1) of the Value Added Tax Act 1994[^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 1995 and shall come into force on 1st January 1996.

2

In Group 8, Item No. 8 of Schedule 2 to the Value Added Tax (Imported Goods) Relief Order 1984 for “£15” there shall be substituted “£18”.

Signed

Derek Conway — Bowen Wells — Two of the Lords Commissioners of Her Majesty’s Treasury — 6th December 1995

Explanatory note

(This note is not part of the Order)

This Order further amends the Value Added Tax (Imported Goods) Relief Order 1984 (S.I. No. 1984/746) which provides for relief from VAT on final importations of certain goods. It increases the maximum value for such relief on consignments of low value from £15 to £18.

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, 1990/2548.

[^f00005]: 1994 c. 23.