Part of the debate – in the House of Commons at 12:19 am on 2 February 1993.
Sir John Cope
, Northavon
12:19,
2 February 1993
Yes. The customs and the Government must determine how we define necessary, but we shall keep the position under review and see what we determine to be necessary in order to police such matters firmly. It is extremely important, particularly in the early stages, that we do our best to counter the opportunities for smuggling that might occur.
My hon. Friend the Member for Bristol, North-West (Mr. Stern) raised three points, starting with the definition of "normally resident" for the purposes of the order. He will find that paragraph 3 of the statutory instrument, No. 3193, to which he referred, sets out the rules for determining where a person is normally resident. They are not precisely the same as some in other parts of the taxing statutes, but those are the ones that apply in this case.
My hon. Friend also asked about the bringing into this country of property on marriage by people coming from other countries within the EC. The order deals with people coming from outside the Community. People coming from within the Community can bring with them, not only on marriage but at any other time, any property on which the normal duty has been paid within the country from which it is brought.