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The Value Added Tax (Business Gifts of Small Value) Order 2001
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- UK Statutory Instruments
- 2001 No. 735
- Article 2
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2. In Schedule 4 to the Value Added Tax Act 1994 (matters to be treated as supply of goods or services), in paragraph 5(2)(a) (gift of goods in the course or furtherance of a business not a supply if cost to donor is not more than £15)(1), for “£15” there shall be substituted “£50”.
(1)
Paragraph 5(2)(a) was amended by section 33(1) and (4) of the Finance Act 1996 (c. 8) with effect from 29th November 1995 and section 21 of the Finance Act 1998 with effect from 17th March 1998.
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