Article 15
The exemptions and relief granted in articles 10, 12 and 13 are to be subject to compliance with such conditions as the Commissioners for Her Majesty’s Revenue and Customs may prescribe for the protection of the Revenue.
The exemptions and relief granted in articles 10, 12 and 13 are to be subject to compliance with such conditions as the Commissioners for Her Majesty’s Revenue and Customs may prescribe for the protection of the Revenue.