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1. This Order may be cited as the Customs and Excise (Personal Reliefs for Special Visitors) (Amendment) Order 2007 and comes into force on 1st February 2007.
2. In the definition of the term “warehouse” in article 2 of the Customs and Excise (Personal Reliefs for Special Visitors) Order 1992(1), after “1979,” insert, “the premises in respect of which a person is registered under section 41A, 47, or 62(2) of the Alcoholic Liquor Duties Act 1979(2), the premises in respect of which a person holds an excise licence under section 54(2) or 55(2) of that Act, or premises registered for the safe storage of tobacco products in accordance with regulations made under section 7(1)(b) of the Tobacco Products Duty Act 1979(3);”.
Paul Gray
Mike Hanson
Two of the Commissioners for Her Majesty’s Revenue and Customs
4th January 2007
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