{
  "url": "https://openlegislation.uk/relief-for-legacies-imported-from-third-countries-application-order-2006/article-2",
  "json_url": "https://openlegislation.uk/relief-for-legacies-imported-from-third-countries-application-order-2006/article-2.json",
  "legislation": "uksi/2006/3158",
  "legislation_title": "The Relief for Legacies Imported from Third Countries (Application) Order 2006",
  "legislation_url": "https://openlegislation.uk/relief-for-legacies-imported-from-third-countries-application-order-2006",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "For the purpose of article 21 of the Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992, the reference to Council Directive 77/388/EEC in the definition of third country in article 2 of that Order is to be construed as a reference to that instrument as amended, modified or otherwise affected by the Act concerning the conditions of accession of the Republic of Bulgaria and Romania and the adjustments to the treaties on which the European Union is founded.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1992/3193."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ No L 157, 21.6.05. p 203."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/3158/article/2",
    "retrieved_at": "2026-10-29T04:15:04.367869+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}