Article 8 Supplementary provisions as to goods in Schedule 2, Group 6I1
United Kingdom
Where any goods in respect of which relief has been afforded by virtue of Group 6 of Schedule 2—
(a)
are to be lent, hired-out, transferred or used except in accordance with the provisions of this Order relating to those goods; or
(b)
remain in the possession of an organisation which has ceased to fulfil any condition subject to which it is approved,
and written notification thereof is given to the Commissioners, the tax payable on the goods shall be determined as if the goods had been imported on the date when the tax becomes due, provided that where the amount of the tax first relieved is less, such lesser amount shall become payable.
Annotations
Commencement
- I1
Art. 8 in force at 1.7.1984, see art. 1