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
OJ No L 286, 17.10.2006, p15.
S.I. 1986/939 ; Article 3(2) was amended by S.I. 1992/3118 .