Article 7 Qualifying MaterialsI1
United Kingdom
The relevant condition is that a transfer note includes in relation to each type of material of which the disposal consists a description of the material which—
(a)
accords with its description in column 2 of the Schedule;
(b)
accords with a description listed in a note to the Schedule (other than by way of exclusion); or
(c)
is some other accurate description.
Annotations
Commencement
- I1
Art. 7 in force at 1.4.2011, see art. 1