Statutory Instruments
2009 No. 3172
Value Added Tax
The Travellers’ Allowances (Amendment) Order 2009
Made
2nd December 2009
Laid before the House of Commons
3rd December 2009
Coming into force
1st January 2010
1. —(1) This Order may be cited as the Travellers’ Allowances (Amendment) Order 2009 and comes into force on 1st January 2010.
(2) The changes it makes have effect where the person in question enters the United Kingdom on 1st January 2010 or later (see articles 2(1) and 2(2) of the Travellers’ Allowances Order 1994( 3 ) – traveller from outside the European Union’s value added tax area).
2. The Schedule to the Travellers’ Allowances Order 1994 is amended as follows.
3. In the first row of the Table in the Schedule in the column headed “ Quantity ” (value of goods other than fuel, alcohol and tobacco relieved from value added tax)—
(a) for “£340” substitute “ £390 ” (value of goods for travel by air and sea);
(b) for “£240” substitute “ £270 ” (value of goods for travel not by air or sea); and
(c) omit Note (a).
Mike Eland
Dave Hartnett
Two of the Commissioners for Her Majesty’s Revenue and Customs
2nd December 2009
Section 18(2) of the Customs and Excise Duties (General Reliefs) Act 1979 (c. 3) has the effect that where section 13 refers to “the Commissioners”, those words bear the same meaning as in the Customs and Excise Management Act 1979 (c. 2) . Section 1(1) of that Act, as amended by paragraph 22(b) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11) , provides that “ the Commissioners ” means the Commissioners for Her Majesty’s Revenue and Customs.
1979 c. 3 ; section 13(3) was amended by section 15 of the Finance Act 1984 (c. 43) , and Schedule 1, paragraph 8(1) to the Finance (No. 2) Act 1992 (c. 48) .
S.I. 1994/955 , amended by S.I. 2008/3058 .
OJ No L 346, 29.12.07, p6.
The equivalent allowance for customs duty is in Article 45 of Council Regulation (EEC) No 918/83 (OJ No L 105, 23.4.83, p1) as amended by Council Regulation (EC) No 274/2008 (OJ No L 85, 27.3.08, p1).