Paragraph 2 Principal elementI1I2
United Kingdom
(1)
Any item (“A”) not listed in any of paragraphs 3 to 79 is included in this Schedule if—
(a)
an item listed in any of paragraphs 3 to 79 is a principal element of A, and
(b)
that principal element can be removed and used separately.
(2)
Whether an item is a principal element of any other item shall be determined having regard to quantity, value, technological know-how involved and any other relevant factors.
Annotations
Commencement
- I1
Sch. 2 para. 2 not in force at made date, see reg. 1(2)
- I2
Sch. 2 para. 2 in force at 31.12.2020 by S.I. 2019/627, reg. 7(2); 2020 c. 1, Sch. 5 para. 1(1)