Article 15 Time limit for reliefI1
United Kingdom
The property to which this Part applies shall be declared for relief—
(a)
not earlier than two months before the date fixed for the solemnisation of the marriage; and
(b)
not later than four months following the date of the marriage.
Annotations
Commencement
- I1
Art. 15 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.