Article 14 Wedding giftsI1
United Kingdom
Subject to the provisions of this article, a person to whom article 13(1) above applies shall not be required to pay any duty or tax chargeable in respect of any wedding gift imported into the United Kingdom by him or on his behalf on condition that such wedding gift is—
given or intended to be given to him on the occasion of his marriage by a person who is normally resident in F1another country;
declared for relief within the period provided by article 15 below.
Relief shall not be afforded under this article in respect of any wedding gift the value of which exceeds £800.
For the purpose of affording relief from any duty or tax under this article, a wedding gift shall be treated as if it were liable to F2import duty, charged by provision made in accordance with or under Part 1 of the Taxation (Cross-border Trade) Act 2018 and valued in accordance with the rules applicable to such duty.
In this article “wedding gift” means any property customarily given on the occasion of a marriage, other than tobacco products or beverages containing alcohol.
Annotations
Textual amendments
- F1
Words in art. 14(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.
- F2
Words in art. 14(3) 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, 12; S.I. 2020/1641, reg. 2, Sch.
Commencement
- I1
Art. 14 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.