Statutory Instrument 1991 No. 1287

The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) (Amendment) Order 1991

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© Crown Copyright 1991

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1991 No. 1287

CUSTOMS AND EXCISE

The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) (Amendment) Order 1991

The Commissioners of Customs and Excise in exercise of the powers conferred on them by section 13 of the Customs and Excise Duties (General Reliefs) Act 1979^[1] and all other powers enabling them in that behalf, hereby make the following Order:

    1.    This Order may be cited as the Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) (Amendment) Order 1991 and shall come into force on 1st July 1991.

    2.    The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1983^[2] shall be amended as follows.

    3.    In article 11, paragraph 2—
 (a) for the words"the Postal Packets (Customs and Excise) Regulations 1975" , there shall be substituted the words"the Postal Packets (Customs and Excise) Regulations 1986^[3]" ;
 (b) for the words"the Excise Warehousing (Etc.) Regulations 1982" , there shall be substituted the words"the Excise Warehousing (Etc.) Regulations 1988^[4]" .

    4.    In article 17, paragraph 2, for"£600" there shall be substituted"£700" .

    5.    In article 20, after paragraph (2) there shall be added—
"  (3)  In relation to this article the provisions of article 10 above shall apply only to relief afforded to motor vehicles, caravans, mobile homes, pleasure boats and private aircraft." .

    6.    For article 21 there shall be substituted the following —
"  21.  For the purposes of article 20(1)(c) above, the property shall have been used by such person in the member state in which he was normally resident, and motor vehicles, caravans, mobile homes, pleasure boats and private aircraft must have been so used for a period of at least six months." .

    7.    In article 22, after paragraph (2) there shall be added—
"  (3)  The provisions of article 10 above shall not apply to relief afforded under this article." .

    8.    In article 23—
 (a) in paragraph (2), for"£600" there shall be substituted"£950" ;
 (b) after paragraph (4), there shall be added—
"  (5)  In relation to this article the provisions of article 10 above shall apply only to relief afforded to motor vehicles, caravans, mobile homes, pleasure boats and private aircraft." .

    9.    In article 25—
 (a) in paragraph 1(d), the words from"for" to the end shall be deleted;
 (b) after paragraph (2), there shall be added—
"  (3)  The provisions of article 10 above shall not apply to relief afforded under this article." .

    10.    In article 26—
 (a) in paragraph 1(d), the words from"for" to the end shall be deleted;
 (b) in paragraph (3), the words from"in" to the end shall be deleted.

    11.    For Schedule 1 there shall be substituted the Schedule to this Order.

Alexander W. Russell

Commissioner of Customs and Excise
New King's Beam House, 22 Upper Ground, London SE1 9PJ

31st May 1991

[1] 1979 c. 3; section 13 was amended by the Finance Act 1984 (c.43), section 15; section 18 applies the definition of"the Commissioners" in section 1(1) of the Customs and Excise Management Act 1979 (c.2). back

[2] S.I. 1983/1828, amended by S.I. 1985/1376. back

[3] S.I. 1986/260, amended by S.I. 1986/1019. back

[4] S.I. 1988/809. back

Explanatory Note