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Article 3 Specified Goods

Original text. Later amendments are not shown.

For the purposes of section 55A of the Act (customers to account for tax on supplies of goods of a kind used in missing trader intra-community fraud) the goods of a description specified below are goods to which that section applies—

(a)

mobile telephones, whether or not they have any function in addition to the transmitting and receiving of spoken messages;

(b)

integrated circuit devices, such as central processing units and microprocessor units, in a state prior to integration into end user products.