# The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992, Article 9: Fulfillment of intention to be a condition

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

Where relief from payment of duty or tax is afforded under any Part of this Order subject to a specified intention on the part of a person in relation to his becoming normally resident in the United Kingdom, or the use of the goods in respect of which relief is afforded, it shall be a condition of the relief that such intention be fulfilled.

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Source: https://www.legislation.gov.uk/uksi/1992/3193/article/9 (the official version)
Page: https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992/article-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.