Personal reliefs Personal reliefs
United Kingdom
- 13Power 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.
- 13AReliefs from duties and taxes for persons enjoying certain immunities and privileges.
- 13BPersons to whom section 13A applies.
- 13COffence where relieved goods used, etc., in breach of condition.