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R1a. Relief on moving assets to the UK

IMPORT DUTY 

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Temporary admissions relief

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- Full relief

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Conditions for full relief

- SI 2018/1249, r.40

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Legislation: 

Cases: 

HMRC manuals: 

Commentary: 

See also: Temporary admission document; 

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 © 2023 by Michael Firth, Gray's Inn Tax Chambers

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