Article 6 Interpretation of The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992 and The Travellers' Allowances Order 1994

The references to Council Directive 77/388/EEC^f1 and Council Directive 92/12/EEC^f2 contained in —

(a)

The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992^f3; and

(b)

The Travellers' Allowances Order 1994^f4

are to be construed as references to those instruments as amended, modified or otherwise affected by the Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded^f5.

Annotations

Footnotes

f1: OJ No L145,13.6.1977, p1, Article 3 was replaced by Article 1(1) of Council Directive 91/680/EEC (OJ No L376,31.12.91, p1), there are other amending instruments but none is relevant; Article 3 of the Directive gives a description of the Directive’s territorial application; that description includes a reference to Article 227(now 299) of the EC Treaty; paragraphs 1 and 6(b) of that Article have been amended by Article 19 of, and Protocol No 3 to, the Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic (OJ NO L236,15.9.2003,p33).
f2: OJ No L76,23.3.1992, p1, to which there are no relevant amendments; Article 2 of the Directive gives a description of the Directive’s territorial application; that description includes a reference to Article 227 (now 299) of the EC Treaty; paragraphs 1and 6(b) of that Article have been amended by Article 19 of, and Protocol No 3 to, the Act of Accession referred to in footnote (a) above.
f3: S.I. 1992/3193.
f4: S.I.1994/955, to which there are amendments not relevant to this Order.
f5: OJ No L236,15.9.2003, p33.