Meaning

Legislation/Regulatory – SI 1992/3193 art. 14(4)

Permanently imported, absolute exemption

Commentary – Indirect Tax Reporter ¶63-810(4)

Relief for property imported on marriage from a third country

Generally

Legislation/Regulatory – SI 1992/3193 art. 14

Time limit

Legislation/Regulatory – SI 1992/3193 art. 15