{
  "url": "https://openlegislation.uk/customs-and-excise-duties-general-reliefs-act-1979/section-13B",
  "json_url": "https://openlegislation.uk/customs-and-excise-duties-general-reliefs-act-1979/section-13B.json",
  "legislation": "ukpga/1979/3",
  "legislation_title": "Customs and Excise Duties (General Reliefs) Act 1979",
  "legislation_url": "https://openlegislation.uk/customs-and-excise-duties-general-reliefs-act-1979",
  "path": "section/13B",
  "kind": "section",
  "number": "13B",
  "heading": "Persons to whom section 13A applies.",
  "text": "(1) The persons to whom section 13A of this Act applies are—\n(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—\n(i) a member of a visiting force or of a civilian component of such a force or a dependent of such a member, or\n(ii) a headquarters, a member of a headquarters or a dependant of such a member,\n(b) any person enjoying any privileges or immunities under or by virtue of—\n(i) the Diplomatic Privileges Act 1964,\n(ii) the Commonwealth Secretariat Act 1966,\n(iii) the Consular Relations 1968,\n(iv) the International Organisations Act 1968, or\n(v) the International Development Act 2002.\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(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.\n(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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 13A–13C inserted by Finance Act 1989 (c. 26, SIF 40:1), s. 28(1)(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 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)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1952 c.67 (7:3)."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1964 c.5 (68:1)."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "1964 c.81 (68:1)."
    },
    {
      "type": "M",
      "label": "M4",
      "text": "1966 c.10 (26:1)."
    },
    {
      "type": "M",
      "label": "M5",
      "text": "1968 c.18 (68:1)."
    },
    {
      "type": "M",
      "label": "M6",
      "text": "1968 c.48 (68:1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/3/section/13B",
    "retrieved_at": "2026-10-29T10:19:17.907508+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}