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| Clause 126, page 78, line 31, leave out ‘that’ and insert ‘a’. |
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| Clause 126, page 78, line 32, at end insert ‘or a post-insolvency debit against a pre- |
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| Clause 130, page 83, line 1, leave out from ‘section’ to end of line 2 and add ‘may |
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| not be made unless a draft of the regulations has been laid before, and approved by a |
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| resolution of, the House of Commons.’. |
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| Clause 132, page 83, line 36, at end insert ‘in the absence of evidence to the |
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| Clause 132, page 83, line 38, leave out from ‘enactment’ to end of line 39. |
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| | Clause 138, page 86, line 37, leave out ‘electronic’. |
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| | Schedule 45, page 416, line 29, leave out ‘the dwelling’ and insert ‘it’. |
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| | Schedule 45, page 416, line 34, at the end insert— |
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| | ‘(c) | any place which is not within the curtilage of a dwelling house and |
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| | (ii) | used for the purposes of keeping a vehicle subject to private |
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| | Schedule 45, page 417, line 12, leave out ‘is so produced’. |
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| | Schedule 45, page 417, line 41, at end insert— |
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| | ‘(2A) | In sub-paragraph (2), after “direction, may” insert “enter the place and”.’. |
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| | Clause 145, page 89, line 21, leave out from ‘substitute’ to end of line 23 and insert |
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| ‘the withdrawal of approval of— |
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| | (i) | an environmental body by the regulatory body; |
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| | (ii) | the regulatory body by the Commissioners; and |
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| | (iii) | an environmental body by the Commissioners on an occasion |
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| | when the Commissioners have assessed that serious non- |
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| | compliance has occurred on the part of an environmental body.’. |
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| | Clause 148, page 90, line 41, leave out ‘and (7B)’ and insert ‘, (7B) and (13)’. |
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| | Clause 148, page 90, line 42, leave out first ‘a right to’. |
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| | Clause 148, page 90, line 42, leave out second ‘a right to’. |
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| | Clause 148, page 90, line 44, at end insert— |
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| | ‘(c) | subsections (7B) and (13) also have effect as if— |
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| | (i) | references to a capital market investment were references to the |
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| | loan capital falling within paragraph (d) of section 78(7), and |
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| | (ii) | references to a capital market arrangement were to the |
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| | arrangements under which that loan capital is raised.’. |
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| Clause 22, page 12, line 4, at end insert— |
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| | ‘(1C) | Subsection (1) does not apply to an individual who is enrolled in a higher |
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| | education institution in the United Kingdom.’. |
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| | Schedule 7, page 151, leave out lines 20 to 28 and insert— |
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| | ‘(3) | Sections 42 and 43 of TMA 1970 (procedure and time limit for making |
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| | claims), except section 42(1A) of that Act, apply in relation to a claim |
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| | under this section as they apply in relation to a claim for relief. |
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| | 809BA | Claim for remittance basis by long-term UK resident: nomination of |
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| | foreign income and gains to which section 809G(2) is to apply |
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| | (1) | This section applies to an individual for a tax year if the individual— |
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| | (a) | is aged 18 or over in that year, and |
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| | (b) | has been UK resident in at least 7 of the 9 tax years |
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| | immediately preceding that year. |
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| | (2) | A claim under section 809B by the individual for that year must |
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| | contain a nomination of the income or chargeable gains of the |
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| | individual for that year to which section 809G(2) is to apply. |
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| | (3) | The income or chargeable gains nominated must be part (or all) of the |
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| | individual’s foreign income and gains for that year. |
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| | (4) | The income and chargeable gains nominated must be such that the |
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| | relevant tax increase does not exceed £30,000. |
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| | (5) | “The relevant tax increase” is— |
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| | (a) | the total amount of income tax and capital gains tax payable |
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| | by the individual for that year, minus |
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| | (b) | the total amount of income tax and capital gains tax that would |
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| | be payable by the individual for that year apart from section |
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| | (6) | See section 809Z for the meaning of an individual’s foreign income |
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| | and gains for a tax year.’. |
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| Schedule 7, page 151, line 30, leave out ‘£2,000’ and insert ‘£5,435’. |
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| Schedule 7, page 151, line 36, leave out ‘£2,000’ and insert ‘£5,435’. |
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| | Schedule 7, page 152, leave out lines 1 and 2. |
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| Schedule 7, page 152, line 2, at end insert— |
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| | ‘(4) | The Chancellor of the Exchequer shall review, on an annual basis, the amount |
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| | specified under subsection (1)(c). |
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| | (5) | Any review conducted under subsection (4) is subject to approval by resolution |
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| | of the House of Commons.’. |
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| Schedule 7, page 153, line 19, at end insert ‘(excluding each year the individual |
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| was enrolled in full-time higher education in the UK)’. |
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| | Schedule 7, page 153, line 25, leave out ‘809B(3)’ and insert ‘809BA’. |
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| | Schedule 7, page 153, leave out lines 27 to 31 and insert— |
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| | ‘(4) | If the relevant tax increase would otherwise be less than £30,000, subsection (2) |
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| | (a) | in addition to the income and gains actually nominated under section |
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| | 809BA in the individual’s claim under section 809B for the relevant tax |
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| | year, an amount of income had been nominated so as to make the relevant |
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| | tax increase equal to £30,000, and |
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| | (b) | the individual’s income for that year were such that such a nomination |
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| | could have been made (if that is not the case).’. |
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| | Schedule 7, page 153, line 37, at end insert— |
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| | ‘(6) | Nothing in subsection (4) affects what is regarded, for the purposes of |
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| | section 809H or 809I, as nominated under section 809BA.’. |
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| Schedule 7, page 153, line 37, at end insert— |
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| | ‘(6) | Subsection (4) shall not have effect until— |
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| | (a) | the Treasury has laid before the House of Commons a report setting out |
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| | its assessment of the impact of the charge on— |
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| | (i) | foreign nationals in low-paid employment, |
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| | (ii) | small businesses employing foreign nationals, and |
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| | (iii) | higher education institutions; and |
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| | (b) | the report has been approved by resolution of the House of Commons.’. |
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| | Schedule 7, page 154, line 9, leave out ‘809B(3)’ and insert ‘809BA’. |
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| | Schedule 7, page 154, line 17, at beginning insert ‘If section 809H applies,’. |
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| | Schedule 7, page 154, line 29, after ‘year’ insert ‘(other than income or chargeable |
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| gains nominated under section 809BA)’. |
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| | Schedule 7, page 155, line 34, leave out ‘809B(3)’ and insert ‘809BA’. |
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| | Schedule 7, page 164, line 12, at end insert— |
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| | ‘809SA | Consideration for certain services |
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| | (1) | This section applies to income or chargeable gains if— |
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| | (a) | the income or gains would (but for subsection (2)) be taken to |
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| | be remitted to the United Kingdom because conditions A and |
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| | B in section 809K are met, |
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| | (b) | condition A in section 809K is met because a service is |
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| | provided in the United Kingdom (“the relevant UK service”), |
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| | (c) | condition B in section 809K is met because section |
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| | 809K(3)(a) or (b) applies to the consideration for the relevant |
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| | UK service (“the relevant consideration”). |
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| | (2) | The income or chargeable gains are to be treated as not remitted to the |
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| | United Kingdom if the following conditions are met. |
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| | (3) | Condition A is that the relevant UK service relates wholly or mainly |
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| | to property situated outside the United Kingdom. |
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| | (4) | Condition B is that the whole of the relevant consideration is given by |
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| | way of one or more payments to one or more bank accounts held |
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| | outside the United Kingdom by or on behalf of the person who |
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| | provides the relevant UK service. |
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| | (5) | Sections 275 to 275C of TCGA 1992 (location of assets) apply for the |
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| | purposes of subsection (3) as they apply for the purposes of TCGA |
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| | Schedule 7, page 164, line 19, leave out from ‘rule’ to end of line 28 and insert |
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| ‘(see sections 809V and 809VA). |
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| | (4) | Clothing, footwear, jewellery and watches that derive from relevant |
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| | foreign income are exempt property if they meet the personal use rule |
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| | (5) | Property of any description that derives from relevant foreign income |
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| | (a) | the property meets the repair rule (see section 809VC), |
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| | (b) | the property meets the temporary importation rule (see section |
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| | (c) | the notional remitted amount (see section 809X) is less than |
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| | Schedule 7, page 165, line 5, leave out from beginning to end of line 11 on page |
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| | ‘809V | Public access rule: general |
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| | (1) | Property meets the public access rule if conditions A to D are met. |
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| | (2) | Condition A is that the property is— |
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| | (b) | a collectors’ item, or |
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| | | within the meaning of Council Directive 2006/112/EC (see, in |
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| | particular, Annex IX to that Directive). |
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| | (a) | the property is available for public access at an approved |
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| | (b) | the property is to be available for public access at an approved |
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| | establishment and, in connection with its being so available, is |
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| | in transit to, or in storage at, public access rule premises, or |
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| | (c) | the property has been available for public access at an |
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| | approved establishment and, in connection with its having |
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| | been so available, is in transit from, or in storage at, public |
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| | (4) | Property is “available for public access” at an approved establishment |
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| | (a) | on public display at the establishment, |
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| | (b) | held by the establishment and made available to the public on |
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| | request for viewing or for educational use, or |
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| | (c) | held by the establishment for public exhibition in connection |
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| | with the sale of the property. |
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| | (5) | An “approved establishment” is— |
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| | (a) | an approved museum, gallery or other institution within the |
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| | meaning of Group 9 of Schedule 2 to the Value Added Tax |
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| | (Imported Goods) Relief Order 1984, or |
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| | (b) | any other person, premises or institution designated (or of a |
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| | description designated) by the Commissioners. |
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| | (6) | “Public access rule premises” are— |
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| | (a) | premises in the United Kingdom at which the property is to |
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| | be, or has been, available for public access, or |
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| | (b) | other commercial premises in the United Kingdom used by |
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| | the approved establishment for the storage of property in |
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| | advance of its being, or after its having been, available for |
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| | public access at the approved establishment. |
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| | (7) | Condition C is that, during the relevant period, the property meets |
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| | condition B for no more than— |
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| | (b) | such longer period as the Commissioners may specify. |
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| | (8) | “The relevant period” means the period— |
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| | (a) | beginning with the importation of the property, and |
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| | (b) | ending when it ceases to be in the United Kingdom after that |
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| | (9) | “Importation” means the property being brought to, or received or |
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| | used in, the United Kingdom in circumstances in which section |
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| | (10) | Condition D is that the property attracts a relevant VAT relief (see |
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| | 809VA | Public access rule: relevant VAT relief |
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| | (1) | Property “attracts a relevant VAT relief” if any of conditions 1 to 4 are |
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| | (2) | Condition 1 is that article 5(1) of the Value Added Tax (Imported |
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| | Goods) Relief Order 1984 applies in relation to the importation of the |
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