Regulation 15 Neutral elementsI1

United Kingdom

(1)

In determining the origin of goods, neutral elements used to process, or used in the course of processing, the goods are to be disregarded.

(2)

In this regulation, “neutral elements” means—

(a)

energy in the form of fuel, or in any other form;

(b)

plant or equipment, including machinery and tools;

(c)

materials which do not form part of, or are not integral to, the final composition of the goods.

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