
1 
This Order may be cited as the Value Added Tax(Small Non-Commercial Consignments) Relief (Amendment) Order 1991 and shall come into force on 30th November 1991.
2 
The Schedule to the Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986 shall be varied by substituting for the quantity shown in paragraph (3) in relation to toilet water “.25 litre or 8 ounces” the quantity “250 millilitres”.
3 
Paragraph of article 2 of the Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 1987 ) is hereby revoked.
Sydney Chapman
Nicholas Baker
Two of the Lords Commissioners of Her Majesty’s Treasury
7th November 1991