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Income Tax Act 2007
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Changes over time for: Section 809X
Version Superseded: 15/03/2018
Alternative versions:
- 21/07/2008- Amendment
- 21/07/2009- Amendment
- 17/07/2013- Amendment
- 08/07/2015
Point in time - 15/03/2018- Amendment
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Point in time view as at 08/07/2015. This version of this provision has been superseded.
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[F1809XExempt propertyU.K.
This section has no associated Explanatory Notes
(1)Exempt property which is brought to, or received or used in, the United Kingdom in circumstances in which section 809L(2)(a) applies is to be treated as not remitted to the United Kingdom.
(2)Subsections (3) to (5) set out the cases in which property is exempt property.
(3)Property is exempt property if it meets the public access rule (see [F2 section 809Z)].
(4)Clothing, footwear, jewellery and watches F3... are exempt property if they meet the personal use rule (see section 809Z2).
(5)Property F4... is exempt property if—
(a)the property meets the repair rule (see section 809Z3),
(b)the property meets the temporary importation rule (see section 809Z4), or
(c)the notional remitted amount (see section 809Z5) is less than £1,000.]
Textual Amendments
F1Pt. 14 Ch. A1 inserted (21.7.2008 with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 1 (with Sch. 7 paras. 85-89)
F2Words in s. 809X(3) substituted (with effect in accordance with Sch. 7 paras. 10, 11 of the amending Act) by Finance Act 2013 (c. 29), Sch. 7 para. 2
F3Words in s. 809X(4) omitted (with effect in accordance with Sch. 27 para. 15(1) of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 27 para. 10(2)
F4Words in s. 809X(5) omitted (with effect in accordance with Sch. 27 para. 15(1) of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 27 para. 10(3)
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