# The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020, Regulation 10: References to a person entering the United Kingdom

Extent: E+W+S+N.I.

(1) Where provision is made by or under any enactment to the effect that, on entering the United Kingdom, a person—
(a) is not required to pay any value added tax chargeable in respect of specified goods imported into the United Kingdom, or
(b) is otherwise relieved of the payment of value added tax on specified goods,
the reference to the United Kingdom is to be interpreted as including a control zone.
(2) In this regulation ‘control zone’ has the same meaning as in article 2(4) of the Channel Tunnel (Customs and Excise) Order 1990.

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Source: https://www.legislation.gov.uk/uksi/2020/1412/regulation/10 (the official version)
Page: https://openlegislation.uk/travellers-allowances-and-miscellaneous-provisions-eu-exit-regulations-2020/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.