{
  "url": "https://openlegislation.uk/customs-and-excise-personal-reliefs-for-special-visitors-order-1992/article-7B",
  "json_url": "https://openlegislation.uk/customs-and-excise-personal-reliefs-for-special-visitors-order-1992/article-7B.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/7B",
  "kind": "article",
  "number": "7B",
  "heading": null,
  "text": "Article 21 applies in respect of tax where a gift of goods, other than tobacco products or beverages containing alcohol, is made to an entitled person by dispatching them to that person in Northern Ireland from Great Britain or the Isle of Man, as it applies where a gift of goods is made to an entitled person by dispatching them to the person from a place outside the United Kingdom.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Arts. 7A, 7B inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 17(3) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3156/article/7B",
    "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."
}