OpenLegislation

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.