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Finance Act 2012

Details of the Section

2.Subsection (1) provides that Group 8 of Schedule 2 to the Value Added Tax (Imported Goods) Relief Order 1984 (S.I. 1984/746) (articles sent for miscellaneous purposes) is amended.

3.Subsection (3) inserts two new Notes into Group 8 which together provide that LVCR will not apply to any goods sent from the Channel Islands under a distance selling arrangement.

4.Subsection (4) provides that the amendment of Schedule 2 by primary legislation does not prevent amendment of that Schedule in future by subordinate legislation.

5.Subsection (5) provides that the amendments have effect in relation to mail order goods imported on or after 1 April 2012.

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