OpenLegislation

Title I IMPORTATION OF PERSONAL PROPERTY BELONGING TO INDIVIDUALS COMING FROM COUNTRIES SITUATED OUTSIDE THE COMMUNITYF1

United Kingdom

Original text. Later amendments are not shown.

  1. IPersonal property of natural persons transferring their normal place of residence from a third country to the Community
  2. IIGoods imported on the occasion of a marriage
  3. IIIPersonal property acquired by inheritance

Annotations

Textual amendments

F1

Repealed by Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods (codified version).