Regulation 4 Granting claims for reliefI1I2
United Kingdom
A claim for relief must be granted by HMRC if—
(a)
the claim is made by reference to a case described in a section of the UK Reliefs document;
(b)
the goods to which the claim relates are of a type which fall within the description of goods given in the section;
(c)
the person making the claim falls within the description of claimant given in the section;
(d)
where applicable, the claimant is not also the consignee of the goods and the consignee falls within the description of consignee given in the section; and
(e)
subject to regulation 5, the eligibility criteria of the section are met.
Annotations
Commencement
- I1
Reg. 4 not in force at made date, see reg. 1
- I2
Reg. 4 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.