Excise Duties (Personal Reliefs) (Amendment) Order 1999
| Jurisdiction | UK Non-devolved |
| Citation | SI 1999/1617 |
| Year | 1999 |
1999 No. 1617
CUSTOMS AND EXCISE
The Excise Duties (Personal Reliefs) (Amendment) Order 1999
Made 10th June 1999
Laid before the House of Commons 11th June 1999
Coming into force 1st July 1999
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 13(1), (1A), (2), (3) and (3A) of the Customs and Excise Duties (General Reliefs) Act 19791, and of all other powers enabling them in that behalf, hereby make the following Order:
1. This Order may be cited as the Excise Duties (Personal Reliefs) (Amendment) Order 1999 and shall come into force on 1st July 1999.
2. Article 4 of the Excise Duties (Personal Reliefs) Order 19922shall be omitted.
3.—(1) Article 5 of the Excise Duties (Personal Reliefs) Order 1992 shall be amended as follows.
(2) In paragraph (1)–
(a)
(a) the words “imported for a commercial purpose nor are” shall be omitted; and
(b)
(b) for the words “such purpose” there shall be substituted the words “a commercial purpose”.
(3) In paragraph (2) for the words from the beginning to “for such purpose” there shall be substituted the words “In determining whether or not the condition imposed under paragraph (1) above has been complied with,”.
(4) For paragraph (3) there shall be substituted the following:
“3 Paragraphs (3A) to (3C) below apply to a person who has in his possession or control any excise goods afforded relief under this Order in excess of any of the quantities shown in the Schedule to this Order.
3A The Commissioners may require a person to whom this paragraph applies to satisfy them that the excise goods afforded relief under this Order are not being held or used for a commercial purpose.
3B Where a person fails to satisfy the Commissioners that the excise goods in question are not being held or used for a commercial purpose the condition imposed by paragraph (1) above shall, subject to paragraph (3C) below, be treated as not being complied with.
3C Paragraph (3B) above shall not apply where a court or tribunal is satisfied that the condition imposed by paragraph (1) has been complied with.”.
Martin Brown
Commissioner of Customs and Excise
10th June 1999
(This note is not part of the Order)
This Order, which comes into force on 1st...
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