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

PART II U.K. INTERPRETATION

2.  In this Order– U.K.

[F1 “acquisition” means an acquisition of goods from a member State within the meaning given in paragraph 3 of Schedule 9ZA to the Value Added Tax Act 1994 and “acquired” shall be construed accordingly;]

“duty” means any duty of customs or duty of excise;

“importation” means an importation from a place outside the [F2 United Kingdom], and “imported” shall be construed accordingly;

“relief” means the remission of any duty or tax which is chargeable and which a person, whether the person upon whom the relief is conferred or some other person, would be liable to pay were it not for the relief conferred;

“supply” means a supply within the meaning of section 3 of the Value Added Tax Act 1983(1) and “supplied” shall be construed accordingly;

“tax” means value added tax;

“United Kingdom national” means a British citizen, a British Dependent Territories citizen, a British National (Overseas) or a British Overseas citizen;

“used”, in relation to a person’s use of consumable property, includes having theproperty at his disposal;

“warehouse” means a warehouse within the meaning of section 1(1) of the Customs and Excise Management Act 1979(2), [F3 the premises in respect of which a person is registered under section 41A, 47, or 62(2) of the Alcoholic Liquor Duties Act 1979, the premises in respect of which a person holds an excise licence under section 54(2) or 55(2) of that Act, or premises registered for the safe storage of tobacco products in accordance with regulations made under section 7(1)(b) of the Tobacco Products Duty Act 1979;] and

“removal from warehouse” shall be construed accordingly.

Textual Amendments

F1 Words in art. 2 substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 17(2) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

F2 Words in art. 2 substituted (31.12.2020) by 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, 3(3); S.I. 2020/1641, reg. 2, Sch.

F3 Words in art. 2 inserted (1.2.2007) by The Customs and Excise (Personal Reliefs for Special Visitors) (Amendment) Order 2007 (S.I. 2007/5), arts. 1, 2

Commencement Information

I1 Art. 2 in force at 1.1.1993, see art. 1

(1)

1983 c. 55.

(2)

1979 c. 2.