s 2 Chargeable goods
(1) Goods are “ chargeable goods ” for the purposes of this Part unless they are domestic goods. (2) But subsection (1) is subject to section 30A(4) (importation of goods: Northern Ireland).
Taxation (Cross-border Trade) Act 2018 s 2
(1) Goods are “ chargeable goods ” for the purposes of this Part unless they are domestic goods. (2) But subsection (1) is subject to section 30A(4) (importation of goods: Northern Ireland).
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