- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
There are currently no known outstanding effects for the The Customs and Excise (Personal Reliefs for Special Visitors) Order 1992, Section 16.
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16.—(1) Subject to the following provisions of this article, where an entitled person purchases a motor vehicle which has been manufactured in a country F1... which is–U.K.
(a)a member State; or
(b)a member of the European Free Trade Association,
payment of any tax chargeable in respect of the supply shall not be required.
(2) No relief shall be afforded under paragraph (1) above if the entitled person has previously been afforded relief in respect of any other motor vehicle, whether under paragraph (1) above or otherwise, unless he has disposed of all previous motor vehicles in respect of which relief has been so afforded and paid any duty or tax which was required to be paid under article 10(2) above.
(3) Where the spouse [F2or civil partner] of the entitled person is present in the United Kingdom, paragraph (2) above shall apply as if the words “(or all but one)” were inserted after the words “motor vehicles”.
Textual Amendments
F1Words in art. 16 omitted (31.12.2020) by virtue of The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/91), regs. 1, 5; S.I. 2020/1641, reg. 2, Sch.
F2Words in art. 16(3) inserted (5.12.2005) by The Civil Partnership Act 2004 (Amendments to Subordinate Legislation) Order 2005 (S.I. 2005/2114), art. 1, Sch. 1 para. 5
Commencement Information
I1Art. 16 in force at 1.1.1993, see art. 1
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