CHAPTER I U.K. RELIEF FROM IMPORT DUTY

TITLE VIII U.K. CAPITAL GOODS AND OTHER EQUIPMENT IMPORTED ON THE TRANSFER OF ACTIVITIES FROM A THIRD COUNTRY INTO THE COMMUNITY

Article 33 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.