Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (codified version) (c. 1186)

TITLE II U.K. RELIEF FROM IMPORT DUTY

CHAPTER VII U.K. Capital goods and other equipment imported on the transfer of activities from a third country into the Community

Article 29 U.K.

Relief shall be limited to capital goods and other equipment which:

(a)

except in special cases justified by the circumstances, have actually been used in the undertaking for a minimum of 12 months before the date on which the undertaking ceased to operate in the third country from which it has transferred its activities;

(b)

are intended to be used for the same purposes after the transfer;

(c)

are appropriate to the nature and size of the undertaking in question.