Customs and Excise Duties (General Reliefs) Act 1979

JurisdictionUK Non-devolved
Citation1979 c. 3
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  • (1) The Commissioners may by order make provision for conferring reliefs from F44excise duty and value added tax in respect of goods imported into the United Kindom by or for any person who has become entitled to them as legatee.(2) Any such relief may take the form either of an exemption from payment of F45excise duty and tax or of a provision whereby the sum payable by way of F46excise duty or tax is less than it would otherwise be.(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .may make any relief for which it provides ... subject to conditions, including conditions which are to be complied with after the importation of the goods to which the relief applies;may, in relation to any relief conferred by order made under this section, contain such incidental and supplementary provisions as the Commissioners think necessary or expedient; andmay make different provision for different cases.(5) In this section— ...(a) of trade samples of such goods as they see fit, whether imported as samples or drawn from the goods on their importation;(b) of labels or other articles supplied without charge for the purpose of being re-exported with goods manufactured or produced in, and to be exported from, the United Kingdom F3or the Isle of Man.

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