SCHEDULES

SCHEDULE 4N.I.Persons who are exempt

PART 2N.I.Definitions of persons who are exempt, conditions, limitations of exemption and savings

[F143. A short stay cruise passengerN.I.

71.  A person who—N.I.

(a)arrives in Northern Ireland on a cruise ship, and

(b)is due to depart from Northern Ireland on the same cruise ship within 48 hours of their arrival.]