Explanatory note

This Order amends the Price Marking Order 2004 (SI 2004/102). Article 11 of that Order allowed traders to indicate changes to the Value Added Tax rate on goods by way of a general notice, for a period of up to 14 days after the change had come into effect. This Order extends that period to 28 days.

An impact assessment has not been produced for this instrument as it has no significant impact on the costs of business.