Article 13 ReliefI1
United Kingdom
Subject to the provisions of this article, in addition to the relief afforded by Part IV, a person entering the United Kingdom shall not be required to pay any duty or tax chargeable in respect of property imported into the United Kingdom on condition that—
he has been normally resident in F1another country for a continuous period of at least twelve months;
he intends to become normally resident in the United Kingdom on the occasion of his marriage; and
the property is declared for relief within the period provided by article 15 below.
In this article “property” shall be limited to household effects and trousseaux, other than tobacco products and beverages containing alcohol.
Annotations
Textual amendments
- F1
Words in art. 13(1)(a) substituted (31.12.2020) by The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/91), regs. 1, 13; S.I. 2020/1641, reg. 2, Sch.
Commencement
- I1
Art. 13 in force at 1.1.1993, see art. 1
Notes on Part V
Textual amendments
- F1
Words in Pt. 5 heading substituted (31.12.2020) by The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/91), regs. 1, 13; S.I. 2020/1641, reg. 2, Sch.