# The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 1992, Article 5


For Article 4 there shall be substituted the following Article—
“4 No relief shall be given under this Order unless the consignment is of an occasional nature.”.

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Source: https://www.legislation.gov.uk/uksi/1992/3118/article/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1992/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.