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

PART V U.K. CONDITIONS ATTACHING TO ALL RELIEFS

8.  In this Part– U.K.

“entitled person” means an entitled person for the purposes of either part VI or Part VII of this Order.

Commencement Information

I1 Art. 8 in force at 1.1.1993, see art. 1

9.  An entitled person upon whom any relief is conferred under any Part of this Order shall be bound by the conditions described in the following provisions of this Part and in Part III or IV above, as the case may be. U.K.

Commencement Information

I2 Art. 9 in force at 1.1.1993, see art. 1

10.—(1) It shall be a condition of the relief that the goods shall not be lent, hired-out, given as security or transferred by the entitled person or any other person without the prior authorisation in writing of the Commissioners. U.K.

(2) Where the Commissioners authorise such disposal as is mentioned in paragraph (1) above, they may discharge the relief and the entitled person to whom the relief was afforded shall forthwith pay the duty or tax at the rate then in force, provided that where a lower rate was in force when relief was afforded the amount payable shall be determined by reference to the lower rate.

Commencement Information

I3 Art. 10 in force at 1.1.1993, see art. 1

11.  It shall be a condition of the relief that the goods are used exclusively by the entitled person or members of his family forming part of his household. U.K.

Commencement Information

I4 Art. 11 in force at 1.1.1993, see art. 1

12.  Where relief has been afforded and subsequently the Commissioners are not satisfied that any condition attaching to such relief, whether by virtue of a provision of this Order or otherwise, has been complied with, then, unless the Commissioners sanction the non-compliance in writing, the duty or tax shall become payable forthwith and the goods shall be liable to forfeiture. U.K.

Commencement Information

I5 Art. 12 in force at 1.1.1993, see art. 1

13.  Where relief has been afforded, but any duty or tax subsequently becomes payable by virtue or article 12 above, the following persons shall be jointly and severally liable to pay it– U.K.

(a) the entitled person upon whom the relief was conferred;

(b) any person who, at or after the time of the non-compliance with the condition which has caused the duty or tax to become payable, has been in possession of the goods.

Commencement Information

I6 Art. 13 in force at 1.1.1993, see art. 1