Paragraph 17 Principal elementI1
United Kingdom
(1)
Any item (“A”) not listed in any of paragraphs 2 to 12 is included in this Schedule if—
(a)
an item listed in any of paragraphs 2 to 12 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 and any other relevant factors.
Annotations
Commencement
- I1
Sch. 3 para. 17 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(3)