- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
5. After regulation 55 there shall be inserted—
“55A.—(1) In the case of supplies to a person departing from the United Kingdom where the final destination of the goods in question is to be the Principality of Andorra, regulations 53 and 55 shall apply as if the Principality of Andorra were a member State of the Community and as if between sub-paragraphs (i) and (ii) of both paragraph (b) of bregulation 53 and sub-paragraph (b) of regulation 55(1) there were inserted—
“(iA)the Principality of Andorra, the value of the goods together with tax exceeded £96;”.
(2) For the purposes of the application of this regulation the expressions “Community traveller” and “member State of the Community” shall be construed as if the Principality of Andorra were a member State of the Community.”.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include: