32 Power to exempt goods sold for export, etc.E+W+S
In relation to goods which are intended—
(a)for despatch to a destination outside the United Kingdom and any designated country within the meaning of [section 24(2)(b) of the Weights and Measures Act 1985] or section 15(5)(b) of the Weights and Measures Act (Northern Ireland) 1967; or
(b)for use as stores within the meaning of the [Customs and Excise Management Act 1979] in a ship or aircraft on a voyage or flight to an eventual destination outside the United Kingdom; or
(c)for use by Her Majesty’s forces or by a visiting force within the meaning of any of the provisions of Part I of the Visiting Forces Act 1952; or
[(d)for industrial use within the meaning of the Weights and Measures Act 1985 or for constructional use;]
section 1 of this Act shall apply as if there were omitted from the matters included in section 2(1) of this Act those specified in paragraph (a) thereof; and, if the Board of Trade by order specify any other of those matters for the purposes of this section with respect to any description of goods, the said section 1 shall apply, in relation to goods of that description which are intended for despatch to a destination outside the United Kingdom and such country (if any) as may be specified in the order, as if the matters so specified were also omitted from those included in the said section 2(1).
[(2)In this section “constructional use”, in relation to any goods, means the use of those goods in constructional work (or, if the goods are explosives within the meaning of the [Manufacture and Storage of Explosives Regulations 2005], in mining, quarrying or demolition work) in the course of the carrying on of a business;]
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32 Power to exempt goods sold for export, etc.N.I.
In relation to goods which are intended—
(a)for despatch to a destination outside the United Kingdom and any designated country within the meaning of section 21(5)(b) of the Weights and Measures Act 1963 or section 15(5)(b) of the Weights and Measures Act (Northern Ireland) 1967; or
(b)for use as stores within the meaning of the [Customs and Excise Management Act 1979] in a ship or aircraft on a voyage or flight to an eventual destination outside the United Kingdom; or
(c)for use by Her Majesty’s forces or by a visiting force within the meaning of any of the provisions of Part I of the Visiting Forces Act 1952; or
(d)for industrial or constructional use within the meaning of the Weights and Measures Act 1963 or the Weights and Measures Act (Northern Ireland) 1967;
section 1 of this Act shall apply as if there were omitted from the matters included in section 2(1) of this Act those specified in paragraph (a) thereof; and, if the Board of Trade by order specify any other of those matters for the purposes of this section with respect to any description of goods, the said section 1 shall apply, in relation to goods of that description which are intended for despatch to a destination outside the United Kingdom and such country (if any) as may be specified in the order, as if the matters so specified were also omitted from those included in the said section 2(1).
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