# The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992, Article 12: Supplementary

Extent: E+W+S+N.I.

Where the Commissioners are satisfied that a person has given up his normal residence in another country but is prevented by occupational ties from becoming normally resident in the United Kingdom immediately, they may allow property to be declared for relief earlier than as prescribed in article 11(1)(e)(i) above, subject to such conditions and restrictions as they think fit.

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Source: https://www.legislation.gov.uk/uksi/1992/3193/article/12 (the official version)
Page: https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992/article-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.