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Council Directive 2009/132/ECShow full title
Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods (codified version)
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CHAPTER 3 U.K. Personal property acquired by inheritance
Article 17U.K.
Subject to Articles 18, 19 and 20, exemption shall be granted in respect of personal property acquired by inheritance by a natural person having his normal place of residence in the Community.
Article 18U.K.
Exemption shall not be granted in respect of:
(a)
alcoholic products;
(b)
tobacco or tobacco products;
(c)
commercial means of transport;
(d)
articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts, which were required for the exercise of the trade or profession of the deceased;
(e)
stocks of raw materials and finished or semi-finished products;
(f)
livestock and stocks of agricultural products exceeding the quantities appropriate to normal family requirements.
Article 19U.K.
1.Exemption shall be granted only in respect of personal property permanently imported not later than two years from the date on which the person becomes entitled to the goods (final settlement of the inheritance).
However, this period may be extended by the competent authorities on special grounds.
2.The goods may be imported in several separate consignments within the period referred to in paragraph 1.
Article 20U.K.
Articles 17, 18 and 19 shall apply mutatis mutandis to personal property acquired by inheritance by legal persons engaged in a non-profit-making activity who are established on the territory of the Community.
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