# The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 2015, Introduction: Introductory text


Value Added Tax
Made 10th December 2015
Laid before the House of Commons 11th December 2015
Coming into force 1st January 2016
The Treasury makes the following Order in exercise of the powers conferred by section 37(1) of the Value Added Tax Act 1994.
It appears to the Treasury that it is expedient to make this Order having regard to the need to comply with Council Directive 2006/79/EC.

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Source: https://www.legislation.gov.uk/uksi/2015/2015/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-2015/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.