Part 6

Other taxes

Value added tax

Relief from VAT on imported goods of low value
77
1
In Schedule 2 to the Value Added Tax (Imported Goods) Relief Order 1984 (S.I. 1984/746) (reliefs for goods of certain descriptions), in item 8 of Group 8 (consignments of goods not exceeding a certain value), for “£18” substitute “ £15 ”.
2
The amendment of that Schedule by this section is without prejudice to any power to amend that Schedule by subordinate legislation.
3
The amendment made by this section has effect in relation to goods imported on or after 1 November 2011.