The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 1991

Statutory Instruments

1991 No. 2535

VALUE ADDED TAX

The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 1991

Made

7th November 1991

Laid before the House of Commons

8th November 1991

Coming into force

30th November 1991

Whereas Article 1 of Council Directive No. 74/651/EEC(1) (as last amended by Article 1 of Council Directive No. 88/663/EEC(2) ) provided for tax reliefs to be allowed on the importation of certain goods when sent in small consignments from a State which is a member of the European Economic Community to another such State:

Whereas Article 1 of Council Directive No. 78/1035/EEC(3) (as last amended by Article 1 of Council Directive No. 85/576/EEC(4) provided for tax reliefs on the importation of certain goods when sent in small consignments from a State which is not a member of the European Economic Community to a State which is a member thereof:

Whereas the Treasury made the Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986(5) providing for tax reliefs in accordance with Council Directives Nos. 74/651/EEC and 78/1035/EEC:

Whereas Article 1 of Council Directive No. 80/181/EEC(6) (as last amended by Article 1 of Council Directive No. 89/617/EEC(7) provides for the approximation of laws of Member States relating to units of measurement:

Whereas it appears to the Treasury necessary in order to comply with Council Directive 80/181 that the quantity limit above which the reliefs are not available in respect of imported toilet waters should be expressed only in SI units:

Now, therefore, the Lords Commissioners of Her Majesty’s Treasury, by virtue of the powers conferred on them by section 19(1) of the Value Added Tax Act 1983(8) and of all other powers enabling them in that behalf, hereby make the following Order–

(1)

OJ No. L354, 30.12.74, p.57.

(2)

OJ No. L382, 31.12.88, p.40.

(3)

OJ No. L366, 28.12.78, p.34.

(4)

OJ No. L372, 31.12.85, p.30.

(5)

S.I. 1986/939; relevant amending instruments are S.I. 1987/154 and 1989/2273.

(6)

OJ No. L39, 15.2.80, p.40.

(7)

OJ No. L357, 7.12.89, p.28.

(8)

1983 c. 55.