OpenLegislation

Part GROUP 11 WAR GRAVES, FUNERALS, ETCI1

United Kingdom

Original text. Later amendments are not shown.

Item No.

  1. 1.

    Goods imported by an approved organisation for use in the construction, upkeep or ornamentation of cemeteries, tombs and memorials in the United Kingdom which commemorate war victims of other countries.

  2. 2.

    Coffins containing human remains.

  3. 3.

    Urns containing human ashes.

  4. 4.

    Flowers, wreaths and other ornamental objects accompanying goods described in items 2 or 3.

  5. 5.

    Flowers, wreaths and other ornamental objects, imported without any commercial intent by a person resident abroad, for use at a funeral or to decorate a grave.

Annotations

Commencement

I1

Sch. 2 Group 11 in force at 1.7.1984, see art. 1

Notes on Schedule 2

Modifications

C1

Sch. 2 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZC para. 5 (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 28 (with Sch. 2 para. 7(7)-(9))); S.I. 2020/1642, reg. 9