The Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986

Conditions of Relief U.K.

[F1 4.   No relief shall be given under this Order unless the consignment is of an occasional nature.]

Textual Amendments

F1 Art. 4 substituted (1.1.1993) by The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 1992 (S.I. 1992/3118), art. 1, 5