UK Statutory Instrument
1992
United Kingdom
The Customs and Excise (Personal Reliefs for Special Visitors) Order 1992
At a glance
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Browse 25 other sections — procedural / definitional / commencement
In this Order– “ acquisition ” means an acquisition of...
In this Part– “entitled person” means an entitled person for...
It shall be a condition of the relief conferred under...
(1) In this Part– “entitled person” means an entitled person...
(1) It shall be a condition of relief conferred under...
(1) It shall be a condition of relief conferred under...
Nothing in this Order affords any relief from VAT charged...
Article 21 applies in respect of tax where a gift...
In this Part– “entitled person” means an entitled person for...
An entitled person upon whom any relief is conferred under...
(1) It shall be a condition of the relief that...
It shall be a condition of the relief that the...
Where relief has been afforded and subsequently the Commissioners are...
Where relief has been afforded, but any duty or tax...
In this Part– “ entitled person ” means any person...
Where any tobacco product or beverage containing alcohol is removed...
(1) Subject to the following provisions of this article, where...
Nothing in this Part of this Order shall be taken...
In this Part– “entitled person” means a person who is–...
Subject to article 22 below, where an entitled person purchases...
Subject to articles 22 and 23 below, where an entitled...
Subject to articles 22 and 23 below, where a gift...
(1) No relief shall be afforded under this Part of...
Relief under articles 20 and 21 does not extend to...
Explore more
Browse legislation
Find other UK business legislation with related guidance.