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Statutory Instruments

2012 No. 3060

Value Added Tax

The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 2012

Made

10th December 2012

Laid before the House of Commons

11th December 2012

Coming into force

1st January 2013

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 at the Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 2012 and shall come into force on 1st January 2013.

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 “£40” substitute “£36”.

Robert Goodwill

Desmond Swayne

Two of the Lords Commissioners of Her Majesty’s Treasury

10th December 2012

( 1 )

1994 c.23 .

( 2 )

OJ No L 286, 17.10.2006, p15.

( 3 )

S.I. 1986/939 ; relevant amending instruments are S.I. 1992/3118 , 2010/1185 .

Status: This is the original version (as it was originally made).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 2012 (2012/3060)

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