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16.—(1) Relief from duty charged under section 40A of the Act is to be given in accordance with—
(a)Union customs legislation (as applied to that duty by section 40A(4) of the Act);
(b)provision made by or under the Customs and Excise Duties (General Reliefs) Act 1979(1); and
(c)regulation 13.
(2) For the purposes of paragraph (1)(a) relief given in accordance with Union customs legislation is to include relief in respect of cases described in the Personal Property Relief document.
(3) In this regulation “the Personal Property Relief document” means the document entitled “Personal Property Relief”, version 1.0 dated 17th December 2020(2) which describes cases where a claim for relief may apply, expressed by reference to—
(a)the goods to which the relief applies;
(b)the persons who may be a claimant or consignee for the purposes of the relief; and
(c)the eligibility criteria which apply for the purposes of the relief.
Available electronically from https://www.gov.uk/government/publications/reference-document-for-northern-ireland-personal-property-relief. A person unable to access the document electronically may access it while government advice on social distancing and unnecessary travel applies, in hard copy free of charge on application to 07741835049, and otherwise by inspection free of charge at HMRC, 100 Parliament Street, London SW1A 2BQ.
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