UK Statutory Instrument SI 1992/3156 United Kingdom

The Customs and Excise (Personal Reliefs for Special Visitors) Order 1992

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Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Any Person3

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Any Person — also bound by 2684 other Acts

What it requires

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.

s.art009 An entitled person upon whom any relief is conferred under... Regulated
  • Comply with all conditions attached to special visitor reliefAny Person
s.art010 (1) It shall be a condition of the relief that... Regulated
  • Do not dispose of relief goods without HMRC's written authorisationAny Person
s.art011 It shall be a condition of the relief that the... Regulated
  • Use special visitor relief goods only for you or your householdAny Person
22 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.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.