{
  "url": "https://openlegislation.uk/customs-and-excise-personal-reliefs-for-special-visitors-order-1992/article-13",
  "json_url": "https://openlegislation.uk/customs-and-excise-personal-reliefs-for-special-visitors-order-1992/article-13.json",
  "legislation": "uksi/1992/3156",
  "legislation_title": "The Customs and Excise (Personal Reliefs for Special Visitors) Order 1992",
  "legislation_url": "https://openlegislation.uk/customs-and-excise-personal-reliefs-for-special-visitors-order-1992",
  "path": "article/13",
  "kind": "article",
  "number": "13",
  "heading": null,
  "text": "Where relief has been afforded, but any duty or tax subsequently becomes payable by virtue or article 12 above, the following persons shall be jointly and severally liable to pay it–\n(a) the entitled person upon whom the relief was conferred;\n(b) any person who, at or after the time of the non-compliance with the condition which has caused the duty or tax to become payable, has been in possession of the goods.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 13 in force at 1.1.1993, see art. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3156/article/13",
    "retrieved_at": "2026-10-29T14:09:09.172440+00:00"
  },
  "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."
}