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 ”.

The amendment of that Schedule by this section is without prejudice to any power to amend that Schedule by subordinate legislation.

The amendment made by this section has effect in relation to goods imported on or after 1 November 2011.