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Customs and Excise Duties (General Reliefs) Act 1979
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[F113B Persons to whom section 13A applies.U.K.
(1)The persons to whom section 13A of this Act applies are—
(a)any person who, for the purposes of any provision of the Visiting Forces Act M11952 or the International Headquarters and Defence Organisations Act M21964 is—
(i)a member of a visiting force or of a civilian component of such a force or a dependent of such a member, or
(ii)a headquarters, a member of a headquarters or a dependant of such a member,
(b)any person enjoying any privileges or immunities under or by virtue of—
(i)the Diplomatic Privileges Act M31964,
(ii)the Commonwealth Secretariat Act M41966,
(iii)the Consular Relations M51968,
(iv)the International Organisations Act M61968, or
[F2(v)the International Development Act 2002.]
F3(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)The Secretary of State may by order amend subsection (1) above to include any persons enjoying any privileges or immunities similar to those enjoyed under or by virtue of the enactments referred to in paragraph (b) of that subsection.
(3)No order shall be made under this section unless a draft of the order has been laid before and approved by resolution of each House of Parliament.]
Textual Amendments
F1Ss. 13A–13C inserted by Finance Act 1989 (c. 26, SIF 40:1), s. 28(1)(2)
F2S. 13B(1)(b)(v) substituted (17.6.2002) by International Development Act 2002 (c. 1), s. 19, Sch. 3 para. 7; S.I. 2002/1408, art. 2 (with savings in Sch. 5 para. 5)
F3S. 13B(1)(c) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 133 (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)
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