Statutory Instruments
2006 No. 3158
customs
Excise
Value added tax
The Relief for Legacies Imported from Third Countries (Application) Order 2006
Made
28th November 2006
Laid before the House of Commons
29th November 2006
Coming into force
1st January 2007
The Commissioners for Her Majesty’s Revenue and Customs make the following Order in exercise of the powers conferred by section 7 of the Customs and Excise Duties (General Reliefs) Act 1979( 1 ):
1. This Order may be cited as the Relief for Legacies Imported from Third Countries (Application) Order 2006 and comes into force on 1st January 2007.
2. For the purpose of article 21 of the Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992( 2 ), the reference to Council Directive 3 ).
Paul Gray
Mike Hanson
Two of the Commissioners for Her Majesty’s Revenue and Customs
28th November 2006
1979 c.3 ; section 7 was substituted by the Finance Act 1984 (c.43) , section 14; section 18(2) applies the definition of “the Commissioners” in section 1(1) of the Customs and Excise Management Act 1979 (c.2) (as amended by the Commissioners for Revenue and Customs Act 2005 (c.11) , Schedule 4, paragraph 22). The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005. Section 50 (1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
OJ No L 157, 21.6.05. p 203.
OJ No L 145, 13.6.77, p 1; Article 3 was replaced by Article 1(1) of Council Directive 91/680/EEC (OJ No L 376, 31.12.91, p 1), relevant amendments made by Council Directive 92/111/EEC (OJ L 384, 30.12.92, p 47) and Annex II and Protocol No 3 to the Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded(OJ No L 236, 23.9.03, p 33). Article 3 of the Directive gives a description of the Directive’s territorial application; that description includes a reference to Article 227 (now 299) of the EC Treaty; paragraph 1 of Article 299 has been amended by Article 17 of the Act of Accession referred to in article 2 of this Order.