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Regulation 4 Amendment of the Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986I1I2

United Kingdom

(1)

The Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986 M1 is amended as follows.

(2)

In article 3(1) omit “from a place outside the member States”.

Annotations

Marginal citations

M1

S.I. 1986/939, as amended by S.I. 1992/3118; there are other amending instruments but none is relevant.

Commencement

I1

Reg. 4 not in force at made date, see reg. 1

I2

Reg. 4 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.