xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
Modifications etc. (not altering text)
C1Sch. 12 applied (prosp.) by Finance Act 2008 (c. 9), ss. 127(2), 129(4)
Valid from 06/04/2014
38E+WParagraphs 39 to 42 apply to the sale of controlled goods, except where—
(a)the controlled goods are securities, or
(b)the sale is by exchange of one currency for another.