2019 No. 91
The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019
Made
Laid before the House of Commons
Coming into force in accordance with regulation 1
The Treasury make these Regulations in exercise of the powers conferred by section 51(1)(a) and (c), section 52(2) and section 56(1) of the Taxation (Cross-border Trade) Act 2018 (“the Act”)1.
In accordance with section 51(1)(a) and (c) and section 56(1) of the Act, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union and in consequence of the Act to make the following provision in relation to value added tax and excise duties.
In accordance with section 52(2) of the Act, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, for the following Regulations to come into force on such day as the Treasury may by regulations under section 52 of the Act appoint.
Citation and Commencement1
These Regulations may be cited as the Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019 and come into force on such day as the Treasury may by regulations under section 52 of the Taxation (Cross-border) Trade Act 2018 appoint.
Amendment of the Customs and Excise (Personal Reliefs for Special Visitors) Order 1992
2
The Customs and Excise (Personal Reliefs for Special Visitors) Order 19922 is amended in accordance with regulations 3 to 7.
3
1
Article 2 is amended as follows.
2
Omit the definition of “acquisition”.
3
In the definition of “importation,” for “member States” substitute “United Kingdom”.
4
For article 14 substitute
14
In this Part–
“entitled person” means any person who is neither a United Kingdom national nor a permanent resident of the United Kingdom and:
- a
who enjoys any privilege or immunity by virtue of that person being –
- i
a diplomatic agent for the purposes of the Diplomatic Privileges Act 19643,
- ii
a senior officer of the Commonwealth Secretariat for the purposes of the Commonwealth Secretariat Act 19664,
- iii
a consular officer for the purposes of the Consular Relations Act 19685,
- iv
a representative or a person recognised as holding a rank equivalent to a diplomatic agent for the purposes of the International Organisations Act 19686, or
- b
whose circumstances, at the time the duty or tax in respect of which relief is sought would otherwise become due, are such that had those circumstances existed immediately before exit day, that person would have enjoyed, under or by virtue of section 2 of the European Communities Act 1972, any privilege or immunity similar to those enjoyed under or by virtue of the enactments specified in paragraph (a) above by the persons therein specified.
5
In article 16, omit “, other than the United Kingdom,”.
6
In article 20, omit “, acquires” and “, acquisition”.
7
In article 21, omit “acquisition or”.
Amendment of the Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992
8
The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 19927 is amended in accordance with regulations 9 to 13.
9
1
Article 2 is amended as follows.
2
Omit the definition of “third country”.
3
At the appropriate places insert
“another country” means a country other than the United Kingdom
“customs procedure” has the meaning given by section 3(3) of the Taxation (Cross-border) Trade Act 20188.
10
In article 3(4), for “another” substitute “a different”.
11
In article 8(2), omit the words from “and includes,” to the end.
12
In article 14(3), for “EU customs duty” substitute “import duty, charged by provision made in accordance with or under Part 1 of the Taxation (Cross-border Trade) Act 2018”.
13
In articles 3(5), 4(a) and (b), 11(1)(a), 12, 13(1)(a), 14(1)(a), 16(1)(a), 17(b)(i) and (ii), 18(b), 19(a), 21(1) and 21(1)(a)(ii), and in the headings to articles 18 and 21 and to Parts 4 and 5, for “a third country”, substitute “another country”.
(This note is not part of the Regulations)