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

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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 30 U.K.

No relief shall be granted to undertakings the transfer of which into the customs territory of the Community is consequent upon or is for the purpose of merging with, or being absorbed by, an undertaking established in the customs territory of the Community, without a new activity being set up.