The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

Amendment of the Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986 U.K.

4.—(1) The Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986 M1 is amended as follows.

(2) In article 3(1) omit “from a place outside the member States”.

Commencement Information

I1 Reg. 4 not in force at made date, see reg. 1

I2 Reg. 4 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 S.I. 1986/939, as amended by S.I. 1992/3118; there are other amending instruments but none is relevant.