Section 199 | Relief from VAT on low value goods: restriction relating to Channel Islands

(1)In Schedule 2 to the Value Added Tax (Imported Goods) Relief Order 1984 (S.I. 1984/746) (reliefs for goods of certain descriptions), Group 8 (articles sent for miscellaneous purposes) is amended as follows.

(2)The existing Note becomes Note (1) (and accordingly “ Note ” in Group 8 becomes “ Notes ”).

(3)After that Note insert—

(2)Item 8 does not apply in relation to any goods sent from the Channel Islands under a distance selling arrangement.

(3)For the purposes of Note (2)—

“distance selling arrangement”, in relation to any goods, means any transaction, or series of transactions, under which the person to whom the goods are sent receives them from a supplier without the simultaneous physical presence of the person and the supplier at any time during the transaction or series of transactions, and

“supplier” means any person who is acting in a commercial or professional capacity.

(4)The amendment of that Schedule by this section is without prejudice to any power to amend that Schedule by subordinate legislation.

(5)The amendments made by this section have effect in relation to goods imported on or after 1 April 2012.