The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 1992

• Citation: S.I. 1992/3118
• Sections: 5

Section 1

This Order may be cited as the Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 1992 and shall come into force on 1st January 1993.

Section 2

The Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986 shall be amended in accordance with the following provisions.

Section 3

In Article 3(1) after the word “importation” there shall be inserted the words “from a place outside the member States”.

Section 4

In Article 3(2) for the words after “exceeding” there shall be substituted “£36.”.

Section 5

For Article 4 there shall be substituted the following Article—

(4) No relief shall be given under this Order unless the consignment is of an occasional nature.