OpenLegislation

Title I GENERAL PROVISIONSF1

United Kingdom

Original text. Later amendments are not shown.

  1. 1Scope
  2. 2Conditions relating to property
  3. 3Import conditions
  4. 4Obligations subsequent to importation
  5. 5Specific conditions for certain types of property
  6. 6General rules for determining residence

Annotations

Textual amendments

F1

Repealed by Council Directive 2009/55/EC of 25 May 2009 on tax exemptions applicable to the permanent introduction from a Member State of the personal property of individuals (Codified version).