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Statutory Instruments

2015 No. 2015

Value Added Tax

The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 2015

Made

10th December 2015

Laid before the House of Commons

11th December 2015

Coming into force

1st January 2016

The Treasury makes 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 2015 and comes into force on 1st January 2016.

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

2.The Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986( 3 ) is amended as follows.

3. In article 3(2) (relief from value added tax), for “£36” substitute “£34”.

Mel Stride

George Hollingbery

Two of the Lords Commissioners for Her Majesty’s Treasury

10th December 2015

( 1 )

1994 c.23 .

( 2 )

OJ No L 286, 17.10.2006, p15.

( 3 )

S.I. 1986/939 . The amount in article 3(2) was last amended by S.I.2012/3060 ; there are other amending instruments but none is relevant.

Status: This is the original version (as it was originally made).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 2015 (2015/2015)

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