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Statutory Instruments

2010 No. 1185

Value Added Tax

The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 2010

Made

6th April 2010

Laid before the House of Commons

7th April 2010

Coming into force

28th April 2010

The Treasury make the following Order in exercise of the powers conferred by section 37(1) of the Value Added Tax Act 1994( 1 ).

It appears to the Treasury that it is expedient to make this Order having regard to the need to comply with Council Directive 2006/79/EC ( 2 ).

Citation and commencement

1. This Order may be cited as the Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 2010 and shall come into force on 28th April 2010.

Amendment of the Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986

2. In Article 3(2) of the Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986( 3 ), for “£36” substitute “£40”.

Dave Watts

Tony Cunningham

Two of the Lords Commissioners of Her Majesty’s Treasury

6th April 2010

( 1 )

( 2 )

OJ No L 286, 17.10.2006, p15.

( 3 )

S.I. 1986/939 ; Article 3(2) was amended by S.I. 1992/3118 .

1. Citation and commencement

2. Amendment of the Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 2010 (2010/1185)

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