Regulation 2 Original text. Later amendments are not shown. In regulation 3(2) of the Excise Duties (Small Non-Commercial Consignments) Relief Regulations 1986f1 – (a) in sub-paragraph (2)(a) for “£71” there shall be substituted “£75”. Annotations Footnotes f1 S.I. 1986/938, as amended by S.I. 1987/149. ← Regulation 1 Regulation 2 Signature →