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Part GROUP 4 GOODS FOR TESTING, ETCI1

United Kingdom

Original text. Later amendments are not shown.

Item No.

  1. 1.

    Goods imported for the purpose of examination, analysis or testing to determine their composition, quality or other technical characteristics, to provide information or for industrial or commercial research.

Note: Item 1 does not apply to goods exceeding the quantities necessary for such purposes or where the examination, analysis or testing, itself constitutes a sales promotion.

Annotations

Commencement

I1

Sch. 2 Group 4 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