# The Value Added Tax (General) (Amendment) (No. 3) Regulations 1989, Regulation 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”.

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Source: https://www.legislation.gov.uk/uksi/1989/2256/regulation/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1989/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.