# The Customs and Excise (Personal Reliefs for Special Visitors) Order 1992, Article 16

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

(1) Subject to the following provisions of this article, where an entitled person purchases a motor vehicle which has been manufactured in a country ... which is–
(a) a member State; or
(b) a member of the European Free Trade Association,
payment of any tax chargeable in respect of the supply shall not be required.
(2) No relief shall be afforded under paragraph (1) above if the entitled person has previously been afforded relief in respect of any other motor vehicle, whether under paragraph (1) above or otherwise, unless he has disposed of all previous motor vehicles in respect of which relief has been so afforded and paid any duty or tax which was required to be paid under article 10(2) above.
(3) Where the spouse or civil partner of the entitled person is present in the United Kingdom, paragraph (2) above shall apply as if the words “(or all but one)” were inserted after the words “motor vehicles”.

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Source: https://www.legislation.gov.uk/uksi/1992/3156/article/16 (the official version)
Page: https://openlegislation.uk/customs-and-excise-personal-reliefs-for-special-visitors-order-1992/article-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.