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Regulation 16 Relief from section 40A dutyI1I2

United Kingdom

(1)

Relief from duty charged under section 40A of the Act is to be given in accordance with—

(a)

Union customs legislation (as applied to that duty by section 40AF1(3) of the Act);

(b)

provision made by or under the Customs and Excise Duties (General Reliefs) Act 1979 M1; F2...

(c)

F3regulations 13 F4and 13A F5; and

F6(d)

Chapter 5 (reliefs and repayment).

(2)

For the purposes of paragraph (1)(a) relief given in accordance with Union customs legislation is to include relief in respect of cases described in the Personal Property Relief document.

(3)

In this regulation “the Personal Property Relief document” means the document entitled “Personal Property Relief”, version 1.0 dated 17th December 2020 M2 which describes cases where a claim for relief may apply, expressed by reference to—

(a)

the goods to which the relief applies;

(b)

the persons who may be a claimant or consignee for the purposes of the relief; and

(c)

the eligibility criteria which apply for the purposes of the relief.

Annotations

Textual amendments

F1

Word in reg. 16(1)(a) substituted (25.5.2026) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 (S.I. 2026/393), regs. 1, 2(3) (as amended by S.I. 2026/418, regs. 1, 2)

F2

Word in reg. 16(1)(b) omitted (31.12.2020) by virtue of The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(2), 6(7)(a)

F3

Word in reg. 16(1)(c) substituted (with effect in accordance with Sch. 20 para. 4(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 20 para. 4(3)(a)

F4

Words in reg. 16(1)(c) inserted (with effect in accordance with Sch. 20 para. 4(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 20 para. 4(3)(b)

F5

Word in reg. 16(1)(c) inserted (31.12.2020) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(2), 6(7)(b)

F6

Reg. 16(1)(d) inserted (31.12.2020) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(2), 6(7)(c)

Marginal citations

M1

1979 c. 3.

M2

Available electronically from https://www.gov.uk/government/publications/reference-document-for-northern-ireland-personal-property-relief. A person unable to access the document electronically may access it while government advice on social distancing and unnecessary travel applies, in hard copy free of charge on application to 07741835049, and otherwise by inspection free of charge at HMRC, 100 Parliament Street, London SW1A 2BQ.

Commencement

I1

Reg. 16 not in force at made date, see reg. 1(1)

I2

Reg. 16 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.