The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019

Contents

1Citation and Commencement#

These Regulations may be cited as the Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019 and come into force on such day as the Treasury may by regulations under section 52 of the Taxation (Cross-border) Trade Act 2018 appoint.

2Amendment of the Customs and Excise (Personal Reliefs for Special Visitors) Order 1992#

The Customs and Excise (Personal Reliefs for Special Visitors) Order 1992 ^note is amended in accordance with regulations 3, 4 and 5.

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(1)Article 2 is amended as follows.

(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)In the definition of “importation,” for “member States” substitute “ United Kingdom ”.

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For article 14 substitute“14 In this Part–“entitled person” means any person who is neither a United Kingdom national nor a permanent resident of the United Kingdom and:(a) who enjoys any privilege or immunity by virtue of that person being –(i) a diplomatic agent for the purposes of the Diplomatic Privileges Act 1964 ^note,(ii) a senior officer of the Commonwealth Secretariat for the purposes of the Commonwealth Secretariat Act 1966 ^note,(iii) a consular officer for the purposes of the Consular Relations Act 1968 ^note,(iv) a representative or a person recognised as holding a rank equivalent to a diplomatic agent for the purposes of the International Organisations Act 1968 ^note, or(b) whose circumstances, at the time the duty or tax in respect of which relief is sought would otherwise become due, are such that had those circumstances existed immediately before exit day, that person would have enjoyed, under or by virtue of section 2 of the European Communities Act 1972, any privilege or immunity similar to those enjoyed under or by virtue of the enactments specified in paragraph (a) above by the persons therein specified.”

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In article 16, omit “, other than the United Kingdom,”.

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8Amendment of the Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992#

The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992 ^note is amended in accordance with regulations 9 to 13.

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(1)Article 2 is amended as follows.

(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)At the appropriate places insert““another country” means a country other than the United Kingdom”““customs procedure” has the meaning given by section 3(3) of the Taxation (Cross-border) Trade Act 2018 ^note.”

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In article 3(4), for “another” substitute “ a different ”.

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In article 8(2), omit the words from “and includes,” to the end.

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In article 14(3), for “EU customs duty” substitute “ import duty, charged by provision made in accordance with or under Part 1 of the Taxation (Cross-border Trade) Act 2018 ”.

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In articles 3(5), 4(a) and (b), 11(1)(a), 12, 13(1)(a), 14(1)(a), 16(1)(a), 17(b)(i) and (ii), 18(b), 19(a), 21(1) and 21(1)(a)(ii), and in the headings to articles 18 and 21 and to Parts 4 and 5, for “a third country”, substitute “ another country ”.

Contains public sector information licensed under the Open Government Licence v3.0.

The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019

1Citation and Commencement#

2Amendment of the Customs and Excise (Personal Reliefs for Special Visitors) Order 1992#

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8Amendment of the Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992#

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Connections

Defined terms · 1

Key facts

History · 1 version

1Citation and Commencement#

2Amendment of the Customs and Excise (Personal Reliefs for Special Visitors) Order 1992#

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8Amendment of the Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992#

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