Statutory Instruments
2007 No. 5
EXCISE
VALUE ADDED TAX
The Customs and Excise (Personal Reliefs for Special Visitors) (Amendment) Order 2007
Made
4th January 2007
Laid before the House of Commons
5th January 2007
Coming into force
1st February 2007
The Commissioners for Her Majesty’s Revenue and Customs make the following Order in exercise of the powers conferred by section 13A of the Customs and Excise Duties (General Reliefs) Act 1979( 1 ):
1. This Order may be cited as the Customs and Excise (Personal Reliefs for Special Visitors) (Amendment) Order 2007 and comes into force on 1st February 2007.
2. In the definition of the term “warehouse” in article 2 of the Customs and Excise (Personal Reliefs for Special Visitors) Order 1992( 2 ), after “1979,” insert, “the premises in respect of which a person is registered under section 41A, 47, or 62(2) of the Alcoholic Liquor Duties Act 1979( 3 ), the premises in respect of which a person holds an excise licence under section 54(2) or 55(2) of that Act, or premises registered for the safe storage of tobacco products in accordance with regulations made under section 7(1)(b) of the Tobacco Products Duty Act 1979( 4 );”.
Paul Gray
Mike Hanson
Two of the Commissioners for Her Majesty’s Revenue and Customs
4th January 2007
1979 c.3 . Section 13A was inserted by the Finance Act 1989(c.26) , section 28. Section 18(1) provides for the Customs and Excise Duties (General Reliefs) Act 1979 to be construed as one Act with the Customs and Excise Management Act 1979(c.2) . Section 1(1) of that latter Act (amended by the Commissioners for Revenue and Customs Act 2005(c.11) , Schedule 4, paragraph 22) defines “the Commissioners”.
S.I. 1992/3156 , to which there are amendments not relevant to this Order.
1979 c.4 . Section 41A was inserted by the Finance Act 1991(c.31) , section 7(2) and amended by the Finance (No. 2) Act 1992(c.48) , Schedule 1, paragraph 10 and the Finance Act 1994(c.9) , Schedule 4, paragraph 29. Section 47 was substituted by the Finance Act 1991, section 7(3) and amended by the Finance Act 1994, Schedule 4, paragraph 32.
1979 c.7 . Section 7(1)(b) was amended by the Finance Act 2000(c.17) , section 15(5).