[F1809Z2Personal use ruleU.K.
(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—
F2(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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)
F2S. 809Z2(2)(a) omitted (17.7.2012) (with effect in accordance with Sch. 12 para. 17 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 12 para. 11