This section has no associated Explanatory Notes
52E+WParagraphs 53 and 54 apply to controlled goods other than—
(a)securities;
(b)money to which paragraph 37(1) does not apply.
Modifications etc. (not altering text)
C1Sch. 12 applied (6.4.2014) by Finance Act 2008 (c. 9), ss. 127(2), 129(4); S.I. 2014/906, arts. 2, 3
Commencement Information
I1Sch. 12 para. 52 in force at 6.4.2014 by S.I. 2014/768, art. 2(1)(b)