{
  "url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1987/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1987/article-2.json",
  "legislation": "uksi/1987/154",
  "legislation_title": "The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 1987",
  "legislation_url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1987",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "In Article 3(2) of the Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986—\n(a) in sub-paragraph (a) for “£58” there shall be substituted “£71”; and\n(b) in sub-paragraph (b) for “£27” there shall be substituted “£32”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1986/939."
    }
  ],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affecting": "uksi/1991/2535",
      "affecting_title": "The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 1991"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/154/article/2",
    "retrieved_at": "2026-10-29T16:33:14.439480+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."
}