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Statutory Instruments

2016 No. 1199

Value Added Tax

The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 2016

Made

9th December 2016

Laid before the House of Commons

9th December 2016

Coming into force

1st January 2017

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 2016 and comes into force on 1st January 2017.

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 “£34” substitute “£39”.

Andrew Griffiths

Guto Bebb

Two of the Lords Commissioners for Her Majesty’s Treasury

9th December 2016

( 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.2015/2015 ; there are other amending instruments which are not 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Status: This is the original version (as it was originally made).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 2016 (2016/1199)

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