{
  "legislation": {
    "id": "uksi/1992/3193",
    "title": "The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992",
    "short_title": "Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) 1992",
    "citation": "S.I. 1992/3193",
    "type": "uksi",
    "date": "1992-12-16",
    "revised": true,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992",
    "json_url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992.json"
  },
  "direction": "made_to",
  "with": "uksi/2019/91",
  "count": 23,
  "effects": [
    {
      "type": "words inserted",
      "affected": {
        "id": "uksi/1992/3193",
        "title": "The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992",
        "provisions": "art. 2",
        "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992"
      },
      "affecting": {
        "id": "uksi/2019/91",
        "title": "The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019",
        "provisions": "reg. 9(3)",
        "url": "https://openlegislation.uk/value-added-tax-and-excise-personal-reliefs-special-visitors-and-goods-permanently-imported-amendment-eu-exit-regulations-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "uksi/1992/3193",
        "title": "The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992",
        "provisions": "art. 4(b)",
        "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992"
      },
      "affecting": {
        "id": "uksi/2019/91",
        "title": "The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019",
        "provisions": "reg. 13",
        "url": "https://openlegislation.uk/value-added-tax-and-excise-personal-reliefs-special-visitors-and-goods-permanently-imported-amendment-eu-exit-regulations-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "uksi/1992/3193",
        "title": "The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992",
        "provisions": "art. 13(1)(a)",
        "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992"
      },
      "affecting": {
        "id": "uksi/2019/91",
        "title": "The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019",
        "provisions": "reg. 13",
        "url": "https://openlegislation.uk/value-added-tax-and-excise-personal-reliefs-special-visitors-and-goods-permanently-imported-amendment-eu-exit-regulations-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "uksi/1992/3193",
        "title": "The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992",
        "provisions": "art. 17(b)(ii)",
        "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992"
      },
      "affecting": {
        "id": "uksi/2019/91",
        "title": "The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019",
        "provisions": "reg. 13",
        "url": "https://openlegislation.uk/value-added-tax-and-excise-personal-reliefs-special-visitors-and-goods-permanently-imported-amendment-eu-exit-regulations-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "uksi/1992/3193",
        "title": "The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992",
        "provisions": "Pt. 4 heading",
        "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992"
      },
      "affecting": {
        "id": "uksi/2019/91",
        "title": "The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019",
        "provisions": "reg. 13",
        "url": "https://openlegislation.uk/value-added-tax-and-excise-personal-reliefs-special-visitors-and-goods-permanently-imported-amendment-eu-exit-regulations-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "uksi/1992/3193",
        "title": "The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992",
        "provisions": "art. 8(2)",
        "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992"
      },
      "affecting": {
        "id": "uksi/2019/91",
        "title": "The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019",
        "provisions": "reg. 11",
        "url": "https://openlegislation.uk/value-added-tax-and-excise-personal-reliefs-special-visitors-and-goods-permanently-imported-amendment-eu-exit-regulations-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "uksi/1992/3193",
        "title": "The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992",
        "provisions": "art. 19(a)",
        "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992"
      },
      "affecting": {
        "id": "uksi/2019/91",
        "title": "The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019",
        "provisions": "reg. 13",
        "url": "https://openlegislation.uk/value-added-tax-and-excise-personal-reliefs-special-visitors-and-goods-permanently-imported-amendment-eu-exit-regulations-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "uksi/1992/3193",
        "title": "The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992",
        "provisions": "art. 3(4)",
        "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992"
      },
      "affecting": {
        "id": "uksi/2019/91",
        "title": "The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019",
        "provisions": "reg. 10",
        "url": "https://openlegislation.uk/value-added-tax-and-excise-personal-reliefs-special-visitors-and-goods-permanently-imported-amendment-eu-exit-regulations-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "uksi/1992/3193",
        "title": "The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992",
        "provisions": "art. 17(b)(i)",
        "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992"
      },
      "affecting": {
        "id": "uksi/2019/91",
        "title": "The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019",
        "provisions": "reg. 13",
        "url": "https://openlegislation.uk/value-added-tax-and-excise-personal-reliefs-special-visitors-and-goods-permanently-imported-amendment-eu-exit-regulations-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "uksi/1992/3193",
        "title": "The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992",
        "provisions": "art. 3(5)",
        "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992"
      },
      "affecting": {
        "id": "uksi/2019/91",
        "title": "The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019",
        "provisions": "reg. 13",
        "url": "https://openlegislation.uk/value-added-tax-and-excise-personal-reliefs-special-visitors-and-goods-permanently-imported-amendment-eu-exit-regulations-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "uksi/1992/3193",
        "title": "The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992",
        "provisions": "art. 21(1)",
        "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992"
      },
      "affecting": {
        "id": "uksi/2019/91",
        "title": "The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019",
        "provisions": "reg. 13",
        "url": "https://openlegislation.uk/value-added-tax-and-excise-personal-reliefs-special-visitors-and-goods-permanently-imported-amendment-eu-exit-regulations-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "uksi/1992/3193",
        "title": "The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992",
        "provisions": "art. 21 heading",
        "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992"
      },
      "affecting": {
        "id": "uksi/2019/91",
        "title": "The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019",
        "provisions": "reg. 13",
        "url": "https://openlegislation.uk/value-added-tax-and-excise-personal-reliefs-special-visitors-and-goods-permanently-imported-amendment-eu-exit-regulations-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "uksi/1992/3193",
        "title": "The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992",
        "provisions": "art. 12",
        "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992"
      },
      "affecting": {
        "id": "uksi/2019/91",
        "title": "The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019",
        "provisions": "reg. 13",
        "url": "https://openlegislation.uk/value-added-tax-and-excise-personal-reliefs-special-visitors-and-goods-permanently-imported-amendment-eu-exit-regulations-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "uksi/1992/3193",
        "title": "The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992",
        "provisions": "art. 14(3)",
        "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992"
      },
      "affecting": {
        "id": "uksi/2019/91",
        "title": "The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019",
        "provisions": "reg. 12",
        "url": "https://openlegislation.uk/value-added-tax-and-excise-personal-reliefs-special-visitors-and-goods-permanently-imported-amendment-eu-exit-regulations-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "uksi/1992/3193",
        "title": "The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992",
        "provisions": "art. 11(1)(a)",
        "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992"
      },
      "affecting": {
        "id": "uksi/2019/91",
        "title": "The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019",
        "provisions": "reg. 13",
        "url": "https://openlegislation.uk/value-added-tax-and-excise-personal-reliefs-special-visitors-and-goods-permanently-imported-amendment-eu-exit-regulations-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "uksi/1992/3193",
        "title": "The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992",
        "provisions": "Pt. 5 heading",
        "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992"
      },
      "affecting": {
        "id": "uksi/2019/91",
        "title": "The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019",
        "provisions": "reg. 13",
        "url": "https://openlegislation.uk/value-added-tax-and-excise-personal-reliefs-special-visitors-and-goods-permanently-imported-amendment-eu-exit-regulations-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "uksi/1992/3193",
        "title": "The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992",
        "provisions": "art. 21(1)(a)(ii)",
        "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992"
      },
      "affecting": {
        "id": "uksi/2019/91",
        "title": "The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019",
        "provisions": "reg. 13",
        "url": "https://openlegislation.uk/value-added-tax-and-excise-personal-reliefs-special-visitors-and-goods-permanently-imported-amendment-eu-exit-regulations-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "uksi/1992/3193",
        "title": "The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992",
        "provisions": "art. 16(1)(a)",
        "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992"
      },
      "affecting": {
        "id": "uksi/2019/91",
        "title": "The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019",
        "provisions": "reg. 13",
        "url": "https://openlegislation.uk/value-added-tax-and-excise-personal-reliefs-special-visitors-and-goods-permanently-imported-amendment-eu-exit-regulations-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "uksi/1992/3193",
        "title": "The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992",
        "provisions": "art. 14(1)(a)",
        "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992"
      },
      "affecting": {
        "id": "uksi/2019/91",
        "title": "The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019",
        "provisions": "reg. 13",
        "url": "https://openlegislation.uk/value-added-tax-and-excise-personal-reliefs-special-visitors-and-goods-permanently-imported-amendment-eu-exit-regulations-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "uksi/1992/3193",
        "title": "The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992",
        "provisions": "art. 4(a)",
        "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992"
      },
      "affecting": {
        "id": "uksi/2019/91",
        "title": "The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019",
        "provisions": "reg. 13",
        "url": "https://openlegislation.uk/value-added-tax-and-excise-personal-reliefs-special-visitors-and-goods-permanently-imported-amendment-eu-exit-regulations-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "uksi/1992/3193",
        "title": "The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992",
        "provisions": "art. 18 heading",
        "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992"
      },
      "affecting": {
        "id": "uksi/2019/91",
        "title": "The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019",
        "provisions": "reg. 13",
        "url": "https://openlegislation.uk/value-added-tax-and-excise-personal-reliefs-special-visitors-and-goods-permanently-imported-amendment-eu-exit-regulations-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "uksi/1992/3193",
        "title": "The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992",
        "provisions": "art. 18(b)",
        "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992"
      },
      "affecting": {
        "id": "uksi/2019/91",
        "title": "The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019",
        "provisions": "reg. 13",
        "url": "https://openlegislation.uk/value-added-tax-and-excise-personal-reliefs-special-visitors-and-goods-permanently-imported-amendment-eu-exit-regulations-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "uksi/1992/3193",
        "title": "The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992",
        "provisions": "art. 2",
        "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992"
      },
      "affecting": {
        "id": "uksi/2019/91",
        "title": "The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019",
        "provisions": "reg. 9(2)",
        "url": "https://openlegislation.uk/value-added-tax-and-excise-personal-reliefs-special-visitors-and-goods-permanently-imported-amendment-eu-exit-regulations-2019"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": null
    }
  ],
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}