... Reliefs from ... excise duties

7F1 Power to provide for reliefs from F2excise duty and value added tax in respect of imported legacies.

(1)

The Commissioners may by order make provision for conferring reliefs from F3excise duty and value added tax in respect of goods imported into the United Kindom by or for any person who has become entitled to them as legatee.

(2)

Any such relief may take the form either of an exemption from payment of F4excise duty and tax or of a provision whereby the sum payable by way of F5excise duty or tax is less than it would otherwise be.

F6(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)

An order under this section—

(a)

may make any relief for which it provides F7... subject to conditions, including conditions which are to be complied with after the importation of the goods to which the relief applies;

(b)

may, in relation to any relief conferred by order made under this section, contain such incidental and supplementary provisions as the Commissioners think necessary or expedient; and

(c)

may make different provision for different cases.

(5)

In this section—

F8...

F9“excise duty” means any duty of excise chargeable on goods and includes any addition to the duty by virtue of section 1 of the Excise Duties (Surcharges or Rebates) Act 1979;

“legatee” means any person taking under a testamentary disposition or donatio mortis causa or on an intestacy; and

“value added tax” means value added tax chargeable on the importation of goods.