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Price Marking Order (Northern Ireland) 2000
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Change in Value Added Tax
9. The provisions of this Order shall be complied with notwithstanding any change in the rate or coverage of Value Added Tax or any other tax, provided that where there is any such change a retailer who adjusts his prices in consequence thereof may—
(a)by means of a general notice or notices for a period of 14 days from the date any such change takes effect, indicate that any products subject to that change are not for sale at the price indicated and that such price will be adjusted to take account of the change;
(b)continue to distribute any catalogue or sales literature printed or ordered to be printed before a change is announced if, but only if—
(i)there is firmly attached thereto a label which prominently states that some or all of the prices printed therein are to be adjusted to reflect the change, and
(ii)it includes sufficient information to enable prospective purchasers to establish the adjusted prices of any products listed, or
(iii)it refers to and is accompanied by a supplement which enables them to do so.
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