{
  "url": "https://openlegislation.uk/customs-and-excise-personal-reliefs-for-special-visitors-order-1992/introduction",
  "json_url": "https://openlegislation.uk/customs-and-excise-personal-reliefs-for-special-visitors-order-1992/introduction.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": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nVALUE ADDED TAX\nMade 10th December 1992\nLaid before the House of Commons 14th December 1992\nComing into force 1st January 1993\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 13A of the Customs and Excise Duties (General Reliefs) Act 1979 and of all other powers enabling them in that behalf, hereby make the following Order:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1979 c. 3; section 13A was inserted by section 28 of the Finance Act 1989 (c. 26); section 18(2), as read with section 1(1) of the Customs and Excise Management Act 1979 (c. 2), defines “the Commissioners” as meaning the Commissioners of Customs and Excise."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3156/introduction",
    "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."
}