Customs and Excise Duties (Relief for Imported Legacies) Order 1984
| Jurisdiction | UK Non-devolved |
| Citation | SI 1984/895 |
| Year | 1984 |
1984 No. 895
CUSTOMS AND EXCISE
The Customs and Excise Duties (Relief for Imported Legacies) Order 19841stJuly 1984
1stJuly 1984
2ndJuly 1984
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 7 and 17(3) of the Customs and Excise Duties (General Reliefs) Act 1979 (a) and of all other powers enabling them in that behalf, hereby make the following Order:—
Citation, commencement and extent
1.—(1) This Order may be cited as the Customs and Excise Duties (Relief for Imported Legacies) Order 1984 and shall come into operation on 1st July 1984.
(2) Except as provided by article 7 below, nothing in this Order shall apply to Community customs duty.
Interpretation
2. In this Order—
"Community customs duty" includes any agricultural levy, tax or charge provided for under the common agricultural policy or under any special arrangements which, pursuant to Article 235 of the EEC Treaty, are applicable to goods resulting from the processing of agricultural products;
"eligible body" means a body solely concerned with carrying on a non-profit making activity and which is incorporated in the United Kingdom or the Isle of Man;
"member state" means a member State of the European Community other than the United Kingdom;
"normally resident" shall be construed in accordance with article 3 below;
"occupational ties" shall not include attendance by a pupil or student at a school, college or university;
"personal ties" means family or social ties to which a person devotes most of his time not devoted to occupational ties;
"property" means any personal property for personal use or for meeting household needs and includes household pets and riding animals, cycles, motor vehicles and their trailers, caravans, pleasure boats and private aircraft, provided that there shall be excluded any goods which, by their nature or quantity, indicate that they are being imported for a commercial purpose;
(a) 1979 c.3. As from 1st July 1984, section 7 is substituted and section 17 amended by a resolution passed by the House of Commons on 19th March 1984 under the Provisional Collection of Taxes Act 1968 (c.2), section 1. This resolution has statutory effect but will cease to have effect on 5th August 1984 unless re-enacted in the Finance Act 1984.
"relevant Community relief" means relief from Community customs duty conferred by Chapter I, Title III of Council Regulation (EEC) No. 918/83(a);
"secondary resident" means a person...
To continue reading
Request your trial