Introductory text

VALUE ADDED TAX

Made 7th November 1991

Laid before the House of Commons 8th November 1991

Coming into force 30th November 1991

Whereas Article 1 of Council Directive No. 74/651/EEC^f1 (as last amended by Article 1 of Council Directive No. 88/663/EEC^f2 ) provided for tax reliefs to be allowed on the importation of certain goods when sent in small consignments from a State which is a member of the European Economic Community to another such State:

Whereas Article 1 of Council Directive No. 78/1035/EEC^f3 (as last amended by Article 1 of Council Directive No. 85/576/EEC^f4 provided for tax reliefs on the importation of certain goods when sent in small consignments from a State which is not a member of the European Economic Community to a State which is a member thereof:

Whereas the Treasury made the Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986^f5 providing for tax reliefs in accordance with Council Directives Nos. 74/651/EEC and 78/1035/EEC:

Whereas Article 1 of Council Directive No. 80/181/EEC^f6 (as last amended by Article 1 of Council Directive No. 89/617/EEC^f7 provides for the approximation of laws of Member States relating to units of measurement:

Whereas it appears to the Treasury necessary in order to comply with Council Directive 80/181 that the quantity limit above which the reliefs are not available in respect of imported toilet waters should be expressed only in SI units:

Now, therefore, the Lords Commissioners of Her Majesty’s Treasury, by virtue of the powers conferred on them by section 19(1) of the Value Added Tax Act 1983^f8 and of all other powers enabling them in that behalf, hereby make the following Order–