- Status
- In Force
What it defines
Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.
25 other provisions — procedural and definitional
s.art001
This Order may be cited as the Customs and Excise...
s.art002
In this Order– “ acquisition ” means an acquisition of...
s.art003
In this Part– “entitled person” means an entitled person for...
s.art004
It shall be a condition of the relief conferred under...
s.art005
(1) In this Part– “entitled person” means an entitled person...
s.art006
(1) It shall be a condition of relief conferred under...
s.art007
(1) It shall be a condition of relief conferred under...
s.art007
Nothing in this Order affords any relief from VAT charged...
s.art007
Article 21 applies in respect of tax where a gift...
s.art008
In this Part– “entitled person” means an entitled person for...
s.art009
An entitled person upon whom any relief is conferred under...
s.art010
(1) It shall be a condition of the relief that...
s.art011
It shall be a condition of the relief that the...
s.art012
Where relief has been afforded and subsequently the Commissioners are...
s.art013
Where relief has been afforded, but any duty or tax...
s.art014
In this Part– “ entitled person ” means any person...
s.art015
Where any tobacco product or beverage containing alcohol is removed...
s.art016
(1) Subject to the following provisions of this article, where...
s.art017
Nothing in this Part of this Order shall be taken...
s.art018
In this Part– “entitled person” means a person who is–...
s.art019
Subject to article 22 below, where an entitled person purchases...
s.art020
Subject to articles 22 and 23 below, where an entitled...
s.art021
Subject to articles 22 and 23 below, where a gift...
s.art022
(1) No relief shall be afforded under this Part of...
s.art023
Relief under articles 20 and 21 does not extend to...
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.