SolvedOFGIF1200 | Introduction: law
From HM Revenue & Customs · VAT Official gifts received in the context of international relations
The legislation for this relief is:
The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992, Part VII, Articles 18 to 20
The Value Added Tax (Imported Goods) Relief Order 1984, Schedule 2, Group 8, items 5, 6 and 7