1.  These Regulations may be cited as the Value Added Tax (General) (Amendment) (No. 3) Regulations 1989 and shall come into force on 1st January 1990.

2.  The Value Added Tax (General) Regulations 1985(1) shall be amended in accordance with the following provisions of these Regulations.

3.  In regulation 53–

• for paragraph (b) there shall be substituted the following–

  “(b) where the final destination was to be–

  (i) the Republic of Ireland, the value of the goods together with tax exceeded £58,

  (ii) Greece, the value of the goods together with tax exceeded £210,

  (iii) Denmark, the value of the goods together with tax exceeded £230, or

  (iv) any other member state of the Community, the value of the goods together with tax exceeded £265; and”.

4.  In regulation 55(1)–

• for sub-paragraph (b) there shall be substituted the following–

  “(b) where the final destination was to be–

  (i) the Republic of Ireland, the value of the goods together with tax exceeded £58,

  (ii) Greece, the value of the goods together with tax exceeded £210,

  (iii) Denmark, the value of the goods together with tax exceeded £230, or

  (iv) any other member state of the Community, the value of the goods together with tax exceeded £265; and”.

5.  In the Schedule, for the forms numbered 4 and 5 there shall be substituted respectively the forms numbered 4 and 5 in the Schedule to these Regulations.

P. G. Wilmott

Commissioner of Customs and Excise

New King’s Beam House 22 Upper Ground London SE1 9PJ

4th December 1989