Article 4 Conditions of ReliefF1
United Kingdom
No relief shall be given under this Order unless the consignment is of an occasional nature.
Annotations
Textual amendments
- F1
Art. 4 substituted (1.1.1993) by The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 1992 (S.I. 1992/3118), art. 1, 5