Section 8 Relief from ... excise duty on trade samples, labels, etc.F3
United Kingdom
The Commissioners may allow the delivery without payment of F1... excise duty on importation, subject to such conditions and restrictions as they see fit—
of trade samples of such goods as they see fit, whether imported as samples or drawn from the goods on their importation;
of labels or other articles supplied without charge for the purpose of being re-exported with goods manufactured or produced in, and to be exported from, the United Kingdom F2or the Isle of Man.
Annotations
Textual amendments
- F1
Words in s. 8 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. 126(a) (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)
- F2
Words inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 26
- F3
Words in s. 8 heading 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. 126(b) (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)
Notes on ... Reliefs from ... excise duties
Textual amendments
- F1
Words in s. 7 cross-heading 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. 124 (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)