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Customs and Excise Duties (General Reliefs) Act 1979

1979 CHAPTER 3

An Act to consolidate certain enactments relating to reliefs and exemptions from customs and excise duties, section 7 of the Finance Act 1968 and certain other related enactments.

[22nd February 1979]

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1 Reliefs from customs duty for conformity with EU obligations and other international obligations, etc.

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2 Reliefs from customs duty referable to Community practices.

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3 Power to exempt particular importations of certain goods from customs duty.

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4 Administration of reliefs under section 1 and administration or implementation of similar Community reliefs.

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Reliefs from duties for Channel Islands or Isle of Man goods

5 Relief from customs duty of certain goods from Channel Islands.

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... Reliefs from ... excise duties

7 Power to provide for reliefs from excise duty and value added tax in respect of imported legacies.

(1) The Commissioners may by order make provision for conferring reliefs from excise duty and value added tax in respect of goods imported into the United Kindom by or for any person who has become entitled to them as legatee.

(2) Any such relief may take the form either of an exemption from payment of excise duty and tax or of a provision whereby the sum payable by way of excise duty or tax is less than it would otherwise be.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) An order under this section—

(a) may make any relief for which it provides ... subject to conditions, including conditions which are to be complied with after the importation of the goods to which the relief applies;

(b) may, in relation to any relief conferred by order made under this section, contain such incidental and supplementary provisions as the Commissioners think necessary or expedient; and

(c) may make different provision for different cases.

(5) In this section—

8 Relief from ... excise duty on trade samples, labels, etc.

The Commissioners may allow the delivery without payment of ... excise duty on importation, subject to such conditions and restrictions as they see fit—

(a) of trade samples of such goods as they see fit, whether imported as samples or drawn from the goods on their importation;

(b) of labels or other articles supplied without charge for the purpose of being re-exported with goods manufactured or produced in, and to be exported from, the United Kingdom or the Isle of Man .

9 Relief from ... excise duty on antiques, prizes, etc.

The Commissioners may allow the delivery without payment of ... excise duty on importation—

(a) of any goods (other than spirits or wine) which are proved to the satisfaction of the Commissioners to have been manufactured or produced more than 100 years before the date of importation;

(b) of articles which are shown to the satisfaction of the Commissioners to have been awarded abroad to any person for distinction in art, literature, science or sport, or for public service, or otherwise as a record of meritorious achievement or conduct, and to be imported by or on behalf of that person.

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10 Relief from excise duty on certain United Kingdom goods re-imported.

(1) Without prejudice to any other enactment relating to excise, the following provisions of this section shall have effect in relation to goods manufactured or produced in the United Kingdom or the Isle of Man which are re-imported into the United Kingdom after exportation therefrom.

(2) If the goods are at the date of their re-importation excise goods, they may on re-importation be delivered for home use without payment of excise duty if it is shown to the satisfaction of the Commissioners—

(a) that at the date of their exportation the goods were not excise goods or, if they were then excise goods, that the excise duty had been paid before their exportation; and

(b) that no drawback in respect of the excise duty and no allowance has been paid on their exportation or that any such drawback or allowance so paid has been repaid to the Consolidated Fund; and

(c) that the goods have not undergone any process outside the United Kingdom since their exportation.

(3) If the goods both are at the date of their re-importation and were at the date of their exportation excise goods, but they were exported without the excise duty having been paid from a warehouse or from the place where they were manufactured or produced, then, where the following conditions are satisfied, that is to say—

(a) it is shown to the satisfaction of the Commissioners that they have not undergone any process outside the United Kingdom since their exportation; and

(b) any allowance paid on their exportation is repaid to the Consolidated Fund,

the goods may on their re-importation, subject to such conditions and restrictions as the Commissioners may impose, be entered and removed without payment of excise duty for re-warehousing or for return to the place where they were manufactured or produced, as the case may be.

(4) Nothing in this section shall authorise the delivery for home use of any goods not otherwise eligible therefor.

(5) In this section—

(a) of a class or description chargeable at the time in question with a duty of excise; or

(b) in the manufacture or preparation of which any goods of such a class or description have been used;

11 Relief from excise duty on certain foreign goods re-imported.

(1) Without prejudice to any other enactment relating to excise but subject to subsection (2) below, goods manufactured or produced outside the United Kingdom and the Isle of Man which are re-imported into the United Kingdom after exportation therefrom may on their re-importation be delivered without payment of excise duty for home use, where so eligible, if it is shown to the satisfaction of the Commissioners—

(a) that no excise duty was chargeable thereon at their previous importation or that any excise duty so chargeable was then paid; and

(b) that no drawback has been paid or excise duty refunded on their exportation or that any drawback so paid or excise duty so refunded has been repaid to the Consolidated Fund; and

(c) that the goods have not undergone any process outside the United Kingdom since their exportation.

(2) For the purposes of this section goods which on their previous importation were declared for a transit procedure under Part 1 of the Taxation (Cross-border Trade) Act 2018 or were permitted to be delivered without payment of excise duty as being imported only temporarily with a view to subsequent re-exportation and which were re-exported accordingly shall on their re-importation be deemed not to have been previously imported.

11A Relief from excise duty on goods imported for testing etc.

(1) The Commissioners may by order provide that, in such cases and subject to such exceptions as may be specified in the order, goods imported into the United Kingdom for the sole or main purpose—

(a) of being examined, analysed or tested; or

(b) of being used to test other goods,

shall be relieved from excise duty chargeable on importation; and any such relief may take the form either of an exemption from payment of duty or of a provision whereby the sum payable by way of duty is less than it otherwise would be.

(2) An order under this section—

(a) may make any relief for which it provides subject to conditions specified in or under the order, including conditions to be complied with after the importation of the goods to which the relief applies;

(b) may contain such incidental and supplementary provisions as the Commissioners think necessary or expedient; and

(c) may make different provision for different cases.

(3) In this section, reference to excise duty include any additions to such duty by virtue of section 1 of the Excise Duties (Surcharges or Rebates) Act 1979.

Relief for goods for Her Majesty’s ships

12 Supply of duty-free goods to Her Majesty’s ships.

(1) The Treasury may by regulations provide that, subject to any prescribed conditions, goods of any description specified in the regulations which are supplied either—

(a) to any ship of the Royal Navy in commission of a description so specified, for the use of persons serving in that ship, being persons borne on the books of that or some other ship of the Royal Navy or a naval establishment; or

(b) to the Secretary of State, for the use of persons serving in ships of the Royal Navy or naval establishments,

shall for all or any purposes of any excise duty or drawback in respect of those goods be treated as exported, and a person supplying or intending to supply goods as mentioned in paragraph (a) or (b) above shall be treated accordingly as exporting or intending to export them.

(2) Regulations made under this section with respect to goods of any description may regulate or provide for regulating the quantity allowed to any ship or establishment, the manner in which they are to be obtained and their use or distribution.

(3) The regulations may—

(a) contain such other incidental or supplementary provisions as appear to the Treasury to be necessary for the purposes of this section, including any adaptations of the customs and excise Acts; and

(b) make different provision in relation to different cases, and in particular in relation to different classes or descriptions of goods or of ships or establishments.

(4) In subsection (1) above “ prescribed ” means prescribed by regulations under this section or, in pursuance of any such regulations, by the Commissioners after consulation with the Secretary of State.

(5) Before making any regulations under this section, the Treasury shall consult with the Secretary of State and with the Commissioners.

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Personal reliefs

13 Power to provide, in relation to persons entering the United Kingdom, for reliefs from excise duty and value added tax and for simplified computation of excise duty and tax.

(1) The Commissioners may by order make provision for conferring on persons entering the United Kingdom reliefs from excise duty and value added tax; and any such relief may take the form either of an exemption from payment of excise duty and tax or of a provision whereby the sum payable by way of excise duty or tax is less than it would otherwise be.

(1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) Without prejudice to subsection (1) above, the Commissioners may by order make provision whereby, in such cases and to such extent as may be specified in the order, a sum calculated at a rate specified in the order is treated as the aggregate amount payable by way of excise duty and tax in respect of goods imported by a person entering the United Kingdom; but any order making such provision shall enable the person concerned to elect that excise duty and tax shall be charged on the goods in question at the rate which would be applicable apart from that provision.

(3) An order under this section—

(a) may make any relief for which it provides ..., subject to conditions, including conditions which are to be complied with after the importation of the goods to which the relief applies and conditions with respect to the conduct in relation to the goods of persons other than the person on whom the relief is conferred and of persons whose identity cannot be ascertained at the time of importation ;

(b) may , in relation to any relief conferred by order made under this section, contain such incidental and supplementary provisions as the Commissioners think necessary or expedient, including provisions requiring any person to whom a condition of the relief at any time relates to notify the Commissioners of any non-compliance with the condition and provisions for the forfeiture of goods in the event of non-compliance with any condition subject to which they have been relieved from excise duty or tax; and

(c) may make different provision for different cases.

(3A) An order under this section may provide, in relation to any relief which under such an order is made subject to a condition, for there to be a presumption that, in such cases as may be described in the order by reference—

(a) to the quantity of goods in question; or

(b) to any other factor which the Commissioners consider appropriate,

the condition is to be treated, unless the Commissioners are satisfied to the contrary, as not being complied with.

(3B) An order under this section may provide, in relation to any requirement of such an order for the Commissioners to be notified of non-compliance with a condition to which any relief from payment of any duty of excise is made subject, for goods to be exempt from forfeiture under section 124 of the Customs and Excise Management Act 1979 (forfeiture for breach of certain conditions) in respect of non-compliance with that condition if—

(a) the non-compliance is notified to the Commissioners in accordance with that requirement;

(b) any excise duty which becomes payable on those goods by virtue of the non-compliance is paid; and

(c) the circumstances are otherwise such as may be described in the order.

(3C) If any person fails to comply with any requirement of an order under this section to notify the Commissioners of any non-compliance with a condition to which any relief is made subject-

(a) he shall be liable, on summary conviction, to a penalty of an amount not exceeding level 5 on the standard scale £20,000 ; and

(b) the goods in respect of which the offence was committed shall be liable to forfeiture.

(4) In this section—

(5) Nothing in any order under this section shall be construed as authorising any person to import any thing in contravention of any prohibition or restriction for the time being in force with respect thereto under or by virtue of any enactment.

13A Reliefs from duties and taxes for persons enjoying certain immunities and privileges.

(1) The Commissioners may by order make provision for conferring in respect of any persons to whom this section applies reliefs, by way of remission or repayment, from payment by them or others of any relevant levy, any duty of excise, value added tax or car tax.

(2) An order under this section may make any relief for which it provides subject to such conditions binding the person in respect of whom the relief is conferred and, if different, the person liable apart from the relief for payment of the tax or duty (including conditions which are to be complied with after the time when, apart from the relief, the duty or tax would become payable) as may be imposed by or under the order.

(3) An order under this section may include any of the provisions mentioned in subsection (4) below for cases where—

(a) relief from payment of any relevant levy, any duty of excise, value added tax or car tax chargeable on any goods, or on the supply of any goods or services or the importation of any goods has been conferred (whether by virtue of an order under this section or otherwise) in respect of any person to whom this section applies, and

(b) any condition required to be complied with in connection with the relief is not complied with.

(4) The provisions referred to in subsection (3) above are—

(a) provision for payment to the Commissioners of the tax or duty by—

(i) the person liable, apart from the relief, for its payment, or

(ii) any person bound by the condition, or

(iii) any person who is or has been in possession of the goods or has received the benefit of the services,

or for two or more of those persons to be jointly and severally liable for such payment, and

(b) in the case of goods, provision for forfeiture of the goods.

(5) An order under this section—

(a) may contain such incidental and supplementary provisions as the Commissioners think necessary or expedient, and

(b) may make different provision for different cases.

(6) In this section and section 13C of this Act—

(7) For the purposes of this section and section 13C of this Act, where in respect of any person to whom this section applies relief is conferred (whether by virtue of an order under this section or otherwise) in relation to the use of goods by any persons or for any purposes, the relief is to be treated as conferred subject to a condition binding on him that the goods will be used only by those persons or for those purposes.

(8) Nothing in any order under this section shall be construed as authorising a person to import any thing in contravention of any pro-hibition or restriction for the time being in force with respect to it under or by virtue of any enactment.

13B Persons to whom section 13A applies.

(1) The persons to whom section 13A of this Act applies are—

(a) any person who, for the purposes of any provision of the Visiting Forces Act 1952 or the International Headquarters and Defence Organisations Act 1964 is—

(i) a member of a visiting force or of a civilian component of such a force or a dependent of such a member, or

(ii) a headquarters, a member of a headquarters or a dependant of such a member,

(b) any person enjoying any privileges or immunities under or by virtue of—

(i) the Diplomatic Privileges Act 1964,

(ii) the Commonwealth Secretariat Act 1966,

(iii) the Consular Relations 1968,

(iv) the International Organisations Act 1968, or

(v) the International Development Act 2002.

(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) The Secretary of State may by order amend subsection (1) above to include any persons enjoying any privileges or immunities similar to those enjoyed under or by virtue of the enactments referred to in paragraph (b) of that subsection.

(3) No order shall be made under this section unless a draft of the order has been laid before and approved by resolution of each House of Parliament.

13C Offence where relieved goods used, etc. , in breach of condition.

(1) Subsection (2) below applies where—

(a) any relief from payment of any relevant levy, any duty of excise, value added tax or car tax chargeable on, or on the supply or importation of, any goods has been conferred (whether by virtue of an order under section 13A of this Act or otherwise) in respect of any person to whom that section applies subject to any condition as to the persons by whom or the purposes for which the goods may be used, and

(b) if the tax or duty has subsequently become payable, it has not been paid.

(2) If any person—

(a) acquires the goods for his own use, where he is not permitted by the condition to use them, or for use for a purpose that is not permitted by the condition or uses them for such a purpose, or

(b) acquires the goods for use, or causes or permits them to be used, by a person not permitted by the condition to use them or by a person for a purpose that is not permitted by the condition or disposes of them to a person not permitted by the condition to use them,

with intent to evade payment of any tax or duty that has become payable or that, by reason of the disposal, acquisition or use, becomes or will become payable, he is guilty of an offence.

(3) For the purposes of this section—

(a) in the case of a condition as to the persons by whom goods may be used, a person is not permitted by the condition to use them unless he is a person referred to in the condition as permitted to use them, and

(b) in relation to a condition as to the purposes for which goods may be used, a purpose is not permitted by the condition unless it is a purpose referred to in the condition as a permitted purpose,

and in this section “dispose” includes “lend” and “let on hire”, and “acquire” shall be interpreted accordingly.

(4) A person guilty of an offence under this section may be detained and shall be liable—

(a) on summary conviction, to a penalty of the statutory maximum £20,000 or of three times the value of the goods (whichever is the greater), or to imprisonment for a term not exceeding six months, or to both, or

(b) on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 14 years, or to both.

(5) Where any person is guilty of an offence under this section, the goods in respect of which the offence was committed shall be liable to forfeiture.

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False statements etc. in connection with reliefs from customs duties

15 False statements etc. in connection with reliefs from customs duties.

(1) If a person—

(a) for the purpose of an application for relief from import duty under regulations made under section 19 of the Taxation (Cross-border Trade) Act 2018,

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

makes any statement or furnishes any document which is false in a material particular to any government department or to any authority or person on whom functions are conferred by or under Part 1 of that Act , then—

(i) any decision allowing the relief or granting the authorisation applied for shall be of no effect; and

(ii) if the statement was made or the document was furnished knowingly or recklessly, that person shall be guilty of an offence under this section.

(2) A person guilty of an offence under this section shall be liable—

(a) on summary conviction, to a fine not exceeding the prescribed sum £20,000 or to imprisonment for a term not exceeding 3 months, or to both; or

(b) on conviction on indictment, to a fine of any amount or to imprisonment for a term not exceeding 2 years, or to both.

(3) In subsection (2)(a) above “ the prescribed sum ” means—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) if the offence was committed in Scotland, the prescribed sum within the meaning of subsection (8) of section 225 of the Criminal Procedure (Scotland) Act 1995(£5,0 or other sum substituted by order under subsection (4) of that section) .

(c) if the offence was committed in Northern Ireland, the prescribed sum within the meaning of Article 4 of the Fines and Penalties (Northern Ireland) Order 1984(£1,0 or other sum substituted by order under Article 17 of that Order).

(4) References in Parts XI and XII of the Customs and Excise Management Act 1979 to an offence under the customs and excise Acts shall not apply to an offence under this section.

Supplementary provisions

16 Annual reports to Parliament.

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17 Orders and regulations.

(1) Any power to make orders or regulations under this Act shall be exercisable by statutory instrument.

(2) Any statutory instrument containing regulations under section ... 12 above shall be subject to annulment in pursuance of a resolution of either House of Parliament ....

(3) Any statutory instrument containing an order under section ... 7 , 11A 13 or 13A above ... shall be subject to annulment in pursuance of a resolution of the House of Commons except in a case falling within subsection (4) below.

(4) ..., where an order under section ... , 11A 13(1) or 13A above restricts any relief from excise duty or tax the statutory instrument containing the order shall be laid before the House of Commons after being made and, unless the order is approved by that House before the end of the period of 28 days beginning with the day on which it was made, it shall cease to have effect at the end of that period but without prejudice to anything previously done under the order or to the making of a new order.

In reckoning the said period of 28 days no account shall be taken of any time during which Parliament is dissolved or prorogued or during which the House of Commons is adjourned for more than 4 days.

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) For the purposes of this section restricting any relief includes removing or reducing any relief previously conferred.

18 Interpretation.

(1) This Act and the other Acts included in the Customs and Excise Acts 1979 shall be construed as one Act but where a provision of this Act refers to this Act that reference is not to be construed as including a reference to any of the others.

(2) Any expression used in this Act or in any instrument made under this Act to which a meaning is given by any other Act included in the Customs and Excise Acts 1979 has, except where the context otherwise requires, the same meaning in this Act or in any such instrument as in that Act; and for ease of reference the Table below indicates the expressions used in this Act to which a meaning is given by any other such Act—

Customs and Excise Management Act 1979

(3) This Act applies as if references to ships included references to hovercraft.

19 Consequential amendments, repeals and transitional provision.

(1) The enactments specified in Schedule 2 to this Act shall be amended in accordance with the provisions of that Schedule.

(2) The enactments specified in Part I of Schedule 3 to this Act are hereby repealed to the extent specified in the third column of that Schedule and the regulations specified in Part II of that Schedule are hereby revoked to the extent so specified.

(3) References to import duties in instruments in force at the commencement of this Act shall, on and after that commencement, be construed—

(a) in the case of references in orders under section 5 or directions under section 6 of the Import Duties Act 1958, as references to customs duties charged under section 5(1) or (2) of the European Communities Act 1972;

(b) in the case of references in such orders or directions made by virtue of section 5(1A) of the said Act of 1958 or in regulations under section 5(6) of the European Communities Act 1972, as references to customs duties (whether so charged or charged under the Customs Duties (Dumping and Subsidies) Act 1969 or section 6(1) of the Finance Act 1978).

20 Citation and commencement.

(1) This Act may be cited as the Customs and Excise Duties (General Reliefs) Act 1979 and is included in the Acts which may be cited as the Customs and Excise Acts 1979.

(2) This Act shall come into operation on 1st April 1979.

SCHEDULE 1

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Section 19(1)

SCHEDULE 2 CONSEQUENTIAL AMENDMENTS

Agriculture and Horticulture Act 1964

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4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Finance Act 1977

6 In section 10(4) of the Finance Act 1977, for the words “those sections” there shall be substituted the words “ the said section 6 ” .

Section 19(2).

SCHEDULE 3 REPEALS AND REVOCATIONS

Status: There are currently no known outstanding effects for the Customs and Excise Duties (General Reliefs) Act 1979.
Customs and Excise Duties (General Reliefs) Act 1979 (1979/3)

Displaying information

Status of this instrument

footnotecommentarytransitional and savingsin force statusrelated provisionsgeo extentinsert/omitsource countin force adj
C1Act amended by Value Added Tax Act 1983 (c. 55, SIF 40:2) , s. 24(1)(3) and Police and Criminal Evidence Act 1984 (c. 60, SIF 95) , s. 114(1)
C2Act modified by S.I. 1990/2167 , art. 5
C3Act applied (1.12.1992) by Value Added Tax Act 1983 (c. 55) , s. 24(1) (as substituted (1.12.1992) by Finance (No. 2) Act 1992 (c. 48) , s. 14(2)(3) , Sch. 3 para.25 ; S.I. 1992/2979 , art. 4 , Sch. Pt.II (and S.I. 1992/3261 , art. 3 , Sch. ))
C4Act modified by 1979 c. 4, Sch. 2A para. 3(5) (as inserted (22.2.2006) by Finance Act 2004 (c. 12) , Sch. 1 ; S.I. 2006/201 , art. 2 )
C5Act applied (with modifications) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26) , ss. 5 , 11(1)(e) (with Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 9
C6Act applied (with modifications) by 2018 c. 22 , Sch. 7 para. 158(4) (as inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26) , s. 11(1)(e) , Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 9 )
C7Act continued (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449) , regs. 1(2) , 3(1)(b) ; S.I. 2020/1643 , reg. 2 , Sch.
C8Act applied (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605) , regs. 1(1) , 9 ; S.I. 2020/1643 , reg. 2 , Sch.
C9Act applied (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605) , regs. 1(1) , 16 ; S.I. 2020/1643 , reg. 2 , Sch.
C10Act applied (31.12.2020) by 1994 c. 23 , s. 16(1) (as substituted by Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(3) , Sch. 8 para. 13 (with Sch. 8 para. 99 ) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495 , regs. 1(2) , 21 ), S.I. 2020/1545 , Pt. 4 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(b) (with reg. 7 ))
C11Act excluded (except ss. 8, 9(b)) (1.8.2021) by S.I. 1995/2518 , regs. 133AB(d) , 133L , 133N (as inserted by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715) , regs. 1 , 43 , 47 )
C12S. 10(2)( a ) amended by S.I. 1985/1032 , reg. 11 ( b )
C13S. 10(2)( a ) modified by S.I. 1983/947 , regs. 12 , 13
C14S. 10(2)(a) amended (1.1.1993) by S.I. 1992/3152 , regs. 11(b) , 12
C15S. 11(1)( a ) amended by S.I. 1985/1032 , reg. 11 ( b )
C16S. 11(1)( a ) modified by S.I. 1983/947 , regs. 12 , 13
C17S. 11(1)(a) amended (1.1.1993) by S.I. 1992/3152 , regs. 11(b) , 12
C18S. 13 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23 , Sch. 9ZA para. 76 (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26) , s. 11(1)(e) , Sch. 2 para. 2 (with s. 3(4) , Sch. 2 para. 7(7)-(10) ); S.I. 2020/1642 , reg. 9 )
C19S. 15 amended by Finance Act 1985 (c. 54, SIF 40:1) , s. 10(6) ( e )
C20The text of s. 19(1)(2), Schs. 2 (except as indicated) and 3 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
C21The text of s. 19(1)(2), Schs. 2 (except as indicated) and 3 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
C22The text of s. 19(1)(2), Schs. 2 (except as indicated) and 3 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
F1S. 1 and cross-heading omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 119 (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.omitted
F2Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043) , arts. 2 , 3 , 6 (with art. 3(2)(3) , 4(2) , 6(4)(5) )this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.substituted
F3S. 2 omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 120 (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.omitted
F4S. 3 omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 121 (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.omitted
F5S. 4 omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 122 (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.omitted
F6S. 5 omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 123 (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.omitted
F7S. 6 repealed by Isle of Man Act 1979 (c. 58) , Sch. 2repealed
F8Words in s. 7 cross-heading omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 124 (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.omitted
F9S. 7 substituted by Finance Act 1984 (c. 43, SIF 40:1) , s. 14(1)(3)substituted
F10Word in s. 7 heading inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 125(7) (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.inserted
F11Word in s. 7(1) inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 125(2) (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.inserted
F12Word in s. 7(2) inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 125(3)(a) (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.inserted
F13Word in s. 7(2) inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 125(3)(b) (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.inserted
F14S. 7(3) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 125(4) (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.omitted
F15Words in s. 7(4)(a) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 125(5) (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.omitted
F16Words in s. 7(5) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 125(6)(a) (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.omitted
F17Words in s. 7(5) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 125(6)(b) (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.substituted
F18Words in s. 8 heading omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 126(b) (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.omitted
F19Words in s. 8 omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 126(a) (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.omitted
F20Words inserted by Isle of Man Act 1979 (c. 58) , Sch. 1 para. 26inserted
F21Words in s. 9 heading omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 127(b) (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.omitted
F22Words in s. 9 omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 127(a) (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.omitted
F23S. 10 cross-heading omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 128 (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.omitted
F24S. 10 repealed (E.) (28.9.2005) by Animal By-Products Regulations 2005 (S.I. 2005/2347) , regs. 1 , 54(1)(a)repealed: Englandrepealed
F25Words inserted by Isle of Man Act 1979 (c. 58) , Sch. 1 para. 27inserted
F26Words inserted by Isle of Man Act 1979 (c. 58) , Sch. 1 para. 28inserted
F27Words in s. 11(2) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 129 (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.substituted
F28cross-heading omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 128 (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.omitted
F29S. 11A inserted by Finance Act 1988 (c. 39, SIF 40:1) , s. 5(1)inserted
F30S. 12(6) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 130 (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.omitted
F31Word in s. 13 heading inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 131(8)(a) (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.inserted
F32Word in s. 13 heading inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 131(8)(b) (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.inserted
F33Word in s. 13(1) inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 131(2)(a) (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.inserted
F34Word in s. 13(1) inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 131(2)(b) (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.inserted
F35Word in s. 13(1) inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 131(2)(c) (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.inserted
F36S. 13(1A) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 131(3) (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.omitted
F37Word in s. 13(2) inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 131(4)(a) (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.inserted
F38Word in s. 13(2) inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 131(4)(b) (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.inserted
F39Words in s. 13(3)(a) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 131(5)(a) (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.omitted
F40Words in s. 13(3)(a) inserted (1.12.1992) by Finance (No. 2) Act 1992 (c. 48) , s. 1(5)(8) , Sch. 1 para. 8(1)(a) ; S.I. 1992/2979 , art. 4 , Sch. Pt.II (and S.I. 1992/3261 , art. 3 , Sch. )inserted
F41Words inserted ( retrospectively ) by Finance Act 1984 (c. 43, SIF 40:1) , s. 15(4)(8)inserted
F42Words in s. 13(3)(b) inserted (1.12.1992) by Finance (No. 2) Act 1992 (c. 48) , s. 1(5)(8) , Sch. 1 para. 8(1)(b) ; S.I. 1992/2979 , art. 4 , Sch. Pt. II (and S.I. 1992/3261 , art. 3 , Sch. )inserted
F43Word in s. 13(3)(b) inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 131(5)(b) (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.inserted
F44S. 13(3A)(3B)(3C) inserted (1.12.1992) by Finance (No. 2) Act 1992 (c. 48) , s. 1(5)(8) , Sch. 1 para. 8(2) ; S.I. 1992/2979 , art. 4 , Sch. Pt.II (and S.I. 1992/3261 , art. 3 , Sch. )inserted
F45Word in s. 13(3B)(b) inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 131(6) (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.inserted
F46Sum in s. 13(3C)(a) substituted for words (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664) , reg. 1(1) , Sch. 2 para. 2(2) (with reg. 5(1) )this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.substituted: England and Walessubstituted
F47Words in s. 13(4) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 131(7)(a) (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.omitted
F48Definition of "conduct" in s. 13(4) inserted (1.12.1992) by Finance (No. 2) Act 1992 (c. 48) , s. 1(5)(8) , Sch. 1 para. 8(3) ; S.I. 1992/2979 , art. 4 , Sch. Pt.II (and S.I. 1992/3261 , art. 3 , Sch. )inserted
F49Words in s. 13(4) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 131(7)(b) (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.substituted
F50Words in s. 13(4) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(3) , Sch. 8 para. 105 (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495 , regs. 1(2) , 21 ), S.I. 2020/1545 , Pt. 4 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(b) (with reg. 7 )this amendment is subject to savings and/or transitional provisions, see the commentary.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F51Ss. 13A–13C inserted by Finance Act 1989 (c. 26, SIF 40:1) , s. 28(1)(2)inserted
F51Ss. 13A–13C inserted by Finance Act 1989 (c. 26, SIF 40:1) , s. 28(1)(2)inserted
F51Ss. 13A–13C inserted by Finance Act 1989 (c. 26, SIF 40:1) , s. 28(1)(2)inserted
F52Words in s. 13A(1) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 132(2) (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.substituted
F53Words in s. 13A(3)(a) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 132(3) (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.substituted
F54Words in s. 13A(6) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 132(4) (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.substituted
F55Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043) , arts. 2 , 3 , 4 (with art. 3(2) (3) 4(2) 6(4) 6(5) )this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.substituted
F56S. 13B(1)(b)(v) substituted (17.6.2002) by International Development Act 2002 (c. 1) , s. 19 , Sch. 3 para. 7 ; S.I. 2002/1408 , art. 2 (with savings in Sch. 5 para. 5 )this amendment is subject to savings and/or transitional provisions, see the commentary.substituted
F57S. 13B(1)(c) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 133 (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.omitted
F58Words in s. 13C(1)(a) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 134 (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.substituted
F59Sum in s. 13C(4)(a) substituted for words (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664) , reg. 1(1) , Sch. 2 para. 2(3) (with reg. 5(1) )this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.substituted: England and Walessubstituted
F60Word in s. 13C(4)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3) , s. 32(1) (with s. 32(6) )this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.substituted
F61S. 13C(5) inserted (9.12.1992) by Finance (No. 2) Act 1992 (c. 48) , s. 3 , Sch. 2 para.10 ; S.I. 1992/3104 , art.2inserted
F62S. 14 and preceding cross-heading omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 135 (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.omitted
F63Words in s. 15(1)(a) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 136(a) (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.substituted
F64S. 15(1)(b) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 136(b) (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.omitted
F65Words in s. 15(1) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 136(c) (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.substituted
F66Sum in s. 15(2)(a) substituted for words (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664) , reg. 1(1) , Sch. 2 para. 2(4)(a) (with reg. 5(1) )this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.substituted: England and Walessubstituted
F67S. 15(3)(a) omitted (E.W.) (12.3.2015) by virtue of The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664) , reg. 1(1) , Sch. 2 para. 2(4)(b) (with reg. 5(1) )this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted: England and Walesomitted
F68Words in s. 15(3)(b) substituted (1.4.1996) by 1995 c. 40 , ss. 5 , 7(2) , Sch. 4 para. 19substituted
F69S. 15(3)( c ) added by S.I. 1984/703 , (N.I. 3) Sch. 6 para. 8( b )added
F70S. 16 omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 137 (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.omitted
F71Words in s. 17(2) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 138(2)(a) (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.omitted
F72Words in s. 17(2) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 138(2)(b) (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.omitted
F73Words in s. 17(3) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 138(3)(a) (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.omitted
F74“7” inserted by Finance Act 1984 (c. 43, SIF 40:1) , s. 14(2)(3)inserted
F75“, 11A” inserted by Finance Act 1988 (c. 39, SIF 40:1) , s. 5(2)(a)inserted
F76Words substituted by Finance Act 1989 (c. 26, SIF 40:1) , s. 28(3)substituted
F77Words in s. 17(3) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 138(3)(b) (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.omitted
F78Words in s. 17(4) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 138(4)(a) (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.omitted
F79Words in s. 17(4) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 138(4)(b) (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.omitted
F80“, 11A” inserted by Finance Act 1988 (c. 39, SIF 40:1) , s. 5(2)(a)inserted
F81Words substituted by virtue of Finance Act 1989 (c. 26, SIF 40:1) , s. 28(3)substituted
F82Word in s. 17(4) inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 138(4)(c) (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.inserted
F83S. 17(5) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 138(5) (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)this amendment is subject to savings and/or transitional provisions, see the commentary.omitted
F84Words in s. 18(2) omitted (11.7.2023) by virtue of Finance (No. 2) Act 2023 (c. 30) , s. 340(7)omitted
F85Words in s. 18(2) substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30) , s. 120(2) , Sch. 13 para. 6 ; S.I. 2023/884 , reg. 2(1)(j) (with reg. 10 )this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.substituted
F86Sch. 1 repealed by Isle of Man Act 1979 (c. 58) , Sch. 2repealed
F87Sch. 2 para. 1 repealed (5.11.1993) by 1993 c. 50 , s. 1(1) , Sch. 1 Pt. II .repealed
F88Sch. 2 para. 2 repealed by Value Added Tax Act 1983 (c. 55, SIF 40:2) , s. 50(2) , Sch. 11repealed
F89Sch. 2 paras. 3-5 and cross-heading repealed (31.12.2020) by The European Union Withdrawal (Consequential Modifications) (EU Exit) Regulations 2020 (S.I. 2020/1447) , reg. 1(3) , Sch. (with reg. 9(2) )this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary.repealed
I1Act wholly in force at 1.4.1979 see s. 20(2)
M11979 c.8 ( 40:1 ).
M21972 c.68 ( 29:5 ).
M31979 c.8 ( 40:1 ).
M41952 c.67 (7:3) .
M51964 c.5 ( 68:1 ).
M61964 c.81 ( 68:1 ).
M71966 c.10 ( 26:1 ).
M81968 c.18 ( 68:1 ).
M91968 c.48 ( 68:1 ).
M101979 c. 2 .
M111958 c. 6 .
M121972 c. 68 .
M131972 c. 68 .
M141969 c. 16 .
M151978 c. 42 .
M161977 c. 36 .
P1S. 11A: S. 11A power exercised by S.I. 1991/2089
P2S. 13: power exercised by S.I. 1991/1286 and 1991/1287
Defined TermSection/ArticleIDScope of Application
acquires. 13Cacquire_rt3lUeh
conducts. 13legTermU5qKNDmQ
disposes. 13Cdispose_rtT7Avi
duty of excises. 13AlegTerm924ieeHkalert
excise dutys. 13excise_dut_rtzXOO5
excise dutys. 7excise_dut_rtaoujH
excise goodss. 10legTermL9onAWLZ
legatees. 7legTermCG4SzhH0
lends. 13Clend_rt7r09G
let on hires. 13Clet_on_hir_rtLdeQG
officers. 18legTermU5yNL1Hn
prescribeds. 12legTermySZkvPuj
propers. 18legTermHOxWHRLS
relevant levys. 13Arelevant_l_rtAbpGZalert
taxs. 13legTermuZCFRNbr
the excise dutys. 10legTermONqNVTgB
the prescribed sums. 15legTerm3n5pA0g6
value added taxs. 13value_adde_rtbL02n
value added taxs. 7legTermGd1anm59
  • Customs and Excise (Personal Reliefs for Special Visitors) (Amendment) Order 2007 (2007/5)
  • Customs and Excise (Personal Reliefs for Special Visitors) Order 1992 (1992/3156)
  • Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992 (1992/3193)
  • Customs and Excise Duties (Travellers' Allowances and Personal Reliefs)(New Member States) Order 2004 (2004/1002)
  • Customs and Excise Duties (Travellers’ Allowances and Personal Reliefs)(New Member States)(Amendment) Order 2006 (2006/3157)
  • Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019 (2019/14)
  • Excise Duties (Personal Reliefs) (Revocation) Order 2002 (2002/2691)
  • Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (2023/64)
  • Relief for Legacies Imported from Third Countries (Application) Order 2006 (2006/3158)
  • Travellers' Allowances Order 1994 (1994/955)
  • Travellers’ Allowances (Amendment) Order 2008 (2008/3058)
  • Travellers’ Allowances (Amendment) Order 2009 (2009/3172)

Status of changes to instrument text

The list includes made instruments, both those in force and those yet to come into force. Typically, instruments that are not yet in force (hence their changes are not incorporated into the text above) are indicated by description 'not yet' in the changes made column.