
1 
This Order may be cited as the Value Added Tax (Tax Free Shops) Order 1995 and shall come into force on 1st January 1996.
2 
Group 14 of Schedule 8 to the Value Added Tax Act 1994 shall be amended as follows—
(a) in Item 1(a) for “£71” there shall be substituted “£75”; and
(b) in Note (1) for “£71” there shall be substituted “£75”.
Derek Conway
Simon Burns
Two of the Lords Commissionersof Her Majesty’s Treasury
28th November 1995