{
  "url": "https://openlegislation.uk/customs-and-excise-personal-reliefs-for-special-visitors-order-1992/article-18",
  "json_url": "https://openlegislation.uk/customs-and-excise-personal-reliefs-for-special-visitors-order-1992/article-18.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/18",
  "kind": "article",
  "number": "18",
  "heading": null,
  "text": "In this Part–\n“entitled person” means a person who is–\n(a)for the purposes of any provision of the Visiting Forces Act 1952, a serving member of a visiting force—\n(i)of a country, other than the United Kingdom, which is a party to the North Atlantic Treaty, or\n(ii)of a member State of the European Union stationed in Northern Ireland to take part in a defence effort carried out under the common security and defence policy established under Article 42(1) of the Treaty on European Union (provisions on the common security and defence policy),\nor a person recognised by the Secretary of State as a member of a civilian component of such a force, or\n(b)a person who is a military or civilian member of a headquarters or organisation designated for the purposes of any provision of the International Headquarters and Defence Organisations Act 1964,\nwho is neither a United Kingdom national nor a permanent resident of the United Kingdom.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Art. 18(a) substituted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 1 para. 1"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 18 in force at 1.1.1993, see art. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "1964 c. 5."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3156/article/18",
    "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."
}