2Chargeable goodsU.K.
[F1(1)] Goods are “chargeable goods” for the purposes of this Part unless they are domestic goods.
[F2(2)But subsection (1) is subject to section 30A(4) (importation of goods: Northern Ireland).]
Textual Amendments
F1S. 2 renumbered as s. 2(1) (17.12.2020 for specified purposes) by Taxation (Post-transition Period) Act 2020 (c. 26), ss. 2(3)(a), 11(1)(e) (with Sch. 2 para. 7(7)-(9))
F2S. 2(2) inserted (17.12.2020 for specified purposes) by Taxation (Post-transition Period) Act 2020 (c. 26), ss. 2(3)(b), 11(1)(e) (with Sch. 2 para. 7(7)-(9))
Commencement Information
I1S. 2 in force for specified purposes at 13.9.2018, see s. 57(1)(a)