# The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992, Paragraph 4

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

Articles, other than portable instruments of the applied or liberal arts, used in the exercise of a trade or profession before his death by the person from whom the legatee has acquired them.

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Source: https://www.legislation.gov.uk/uksi/1992/3193/schedule/paragraph/4 (the official version)
Page: https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992/schedule/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.