This Order may be cited as the Customs and Excise Duties (PersonalReliefs for Goods Permanently Imported) (Amendment) Order 1991 and shallcome into force on 1st July 1991.
(a)for the words“the Postal Packets (Customs and Excise) Regulations 1975”, there shall be substituted the words“the Postal Packets (Customs and Excise) Regulations 1986”;
(b)for the words“the Excise Warehousing (Etc.) Regulations 1982”, there shall be substituted the words“the Excise Warehousing (Etc.) Regulations 1988”.
In article 20, after paragraph (2) there shall be added—“3 In relation to this article the provisions of article 10 aboveshall apply only to relief afforded to motor vehicles, caravans, mobilehomes, pleasure boats and private aircraft.”
For article 21 there shall be substituted the following —“21 For the purposes of article 20(1)(c) above, the property shallhave been used by such person in the member state in which he wasnormally resident, and motor vehicles, caravans, mobile homes, pleasureboats and private aircraft must have been so used for a period of atleast six months.”
(a)in paragraph (2), for“£600” there shall be substituted“£950”;
(b)after paragraph (4), there shall be added—“5 In relation to this article the provisions of article 10 aboveshall apply only to relief afforded to motor vehicles, caravans, mobilehomes, pleasure boats and private aircraft.”