Restriction on disposal of goods in Schedule 2, Group 6U.K.
7.—(1) Without prejudice to article 6(1) above and subject to paragraph (2) below, where relief is afforded in respect of any goods by virtue of Group 6 of Schedule 2, it shall be a condition of the relief that the goods are not lent, hired-out or transferred, except in accordance with the provisions of that Group relating to those goods.
(2) Paragraph (1) above shall not apply and relief shall continue to be afforded where goods are lent, hired-out or transferred to an organisation which would be entitled to relief by virtue of Group 6 of Schedule 2, if importing the goods on that date, on condition that—
(a)prior notification in writing is received by the Commissioners; and
(b)the goods are used solely in accordance with the provisions of Group 6 relating thereto.
Commencement Information
I1Art. 7 in force at 1.7.1984, see art. 1