Part 14Income tax liability: miscellaneous rules

F1Chapter A1Remittance basis

Exempt property relief

809Z2Personal use rule

(1)

Clothing, footwear, jewellery or watches meet the personal use rule if they—

(a)

are property of a relevant person, and

(b)

are for the personal use of a relevant individual.

(2)

In this section—

F2(a)

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

(b)

“relevant individual” means an individual who is a relevant person by virtue of section 809M(2)(a), (b), (c) or (d) (the individual with income or gains, or a husband, wife, civil partner, child or grandchild).