{
  "url": "https://openlegislation.uk/relief-for-legacies-imported-from-third-countries-application-order-2006/introduction",
  "json_url": "https://openlegislation.uk/relief-for-legacies-imported-from-third-countries-application-order-2006/introduction.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": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "customs\nExcise\nValue added tax\nMade 28th November 2006\nLaid before the House of Commons 29th November 2006\nComing into force 1st January 2007\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Order in exercise of the powers conferred by section 7 of the Customs and Excise Duties (General Reliefs) Act 1979:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1979 c.3; section 7 was substituted by the Finance Act 1984 (c.43), section 14; section 18(2) applies the definition of “the Commissioners” in section 1(1) of the Customs and Excise Management Act 1979 (c.2) (as amended by the Commissioners for Revenue and Customs Act 2005 (c.11), Schedule 4, paragraph 22). The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005. Section 50 (1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/3158/introduction",
    "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."
}