[F1809Z2Personal use ruleU.K.
This section has no associated Explanatory Notes
(1)Clothing, footwear, jewellery or watches meet the personal use rule if they—
(a)are property of a relevant person, and
(b)are for the personal use of a relevant individual.
(2)In this section—
(a)“relevant person” has the meaning given by section 809M, and
(b)“relevant individual” means an individual who is a relevant person by virtue of section 809M(2)(a), (b), (c) or (d) (the individual with income or gains, or a husband, wife, civil partner, child or grandchild).]
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)