
1 

(1) This Order may be cited as the Travellers’ Allowances (Amendment) Order 2009 and comes into force on 1st January 2010.
(2) The changes it makes have effect where the person in question enters the United Kingdom on 1st January 2010 or later (see articles 2(1) and 2(2) of the Travellers’ Allowances Order 1994 – traveller from outside the European Union’s value added tax area).
2 
The Schedule to the Travellers’ Allowances Order 1994 is amended as follows.
3 
In the first row of the Table in the Schedule in the column headed “Quantity” (value of goods other than fuel, alcohol and tobacco relieved from value added tax)—
(a) for “£340” substitute “£390” (value of goods for travel by air and sea);
(b) for “£240” substitute “£270” (value of goods for travel not by air or sea); and
(c) omit Note (a).
Mike Eland
Dave Hartnett
Two of the Commissioners for Her Majesty’s Revenue and Customs
2nd December 2009