References to a person entering the United Kingdom
This section has no associated Explanatory Memorandum
10.—(1) Where provision is made by or under any enactment to the effect that, on entering the United Kingdom, a person—
(a)is not required to pay any value added tax chargeable in respect of specified goods imported into the United Kingdom, or
(b)is otherwise relieved of the payment of value added tax on specified goods,
the reference to the United Kingdom is to be interpreted as including a control zone.
(2) In this regulation ‘control zone’ has the same meaning as in article 2(4) of the Channel Tunnel (Customs and Excise) Order 1990(1).
(1)
S.I. 1990/2167; amended by S.I. 1993/1813, 1994/1405 and 2011/1043. Further amendments are made by S.I. 2018/1247 but these have not been brought into force.