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Please note that the date you requested in the address for this web page is not an actual date upon which a change occurred to this item of legislation. You are being shown the legislation from , which is the first date before then upon which a change was made.
Relief shall be granted only:
where the articles intended as gifts are offered on an occasional basis;
where they do not, by their nature, value or quantity, reflect any commercial interest;
if they are not used for commercial purposes.