PART 7Value added tax

199Relief from VAT on low value goods: restriction relating to Channel Islands

1

In Schedule 2 to the Value Added Tax (Imported Goods) Relief Order 1984 (S.I. 1984/746) (reliefs for goods of certain descriptions), Group 8 (articles sent for miscellaneous purposes) is amended as follows.

2

The existing Note becomes Note (1) (and accordingly “ Note ” in Group 8 becomes “ Notes ”).

3

After that Note insert—

2

Item 8 does not apply in relation to any goods sent from the Channel Islands under a distance selling arrangement.

3

For the purposes of Note (2)—

  • “distance selling arrangement”, in relation to any goods, means any transaction, or series of transactions, under which the person to whom the goods are sent receives them from a supplier without the simultaneous physical presence of the person and the supplier at any time during the transaction or series of transactions, and

  • “supplier” means any person who is acting in a commercial or professional capacity.

4

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

5

The amendments made by this section have effect in relation to goods imported on or after 1 April 2012.