{
  "url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-2014/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-2014/article-2.json",
  "legislation": "uksi/2014/2364",
  "legislation_title": "The Value Added Tax (Imported Goods) Relief (Amendment) Order 2014",
  "legislation_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-2014",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Amendment of the Value Added Tax (Imported Goods) Relief Order 1984",
  "text": "In Schedule 2 (relief for goods of other descriptions) to the Value Added Tax (Imported Goods) Relief Order 1984, for Notes (2) and (3) to Group 8 (articles sent for miscellaneous purposes) substitute—\n“(2) Item 8 does not apply in relation to any goods imported on mail order from the Channel Islands.\n(3) For the purposes of note (2)—\n“mail order” in relation to any goods means any transaction or series of transactions under which a seller (S) sends goods in fulfilment of an order placed remotely,\n“remotely” means by any means that do not involve the simultaneous physical presence of S and the person placing the order, and\n“seller” does not include any person acting otherwise than in a commercial or professional capacity.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1984/746. Schedule 2 was relevantly amended by S.I. 1988/2212, section 77 of the Finance Act 2011 (c. 11) and section 199 of the Finance Act 2012 (c.14)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/2364/article/2",
    "retrieved_at": "2026-10-29T00:03:52.456841+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}