SCHEDULES
SCHEDULE 7Remittance basis: exempt property
5
1
Section 809Z (public access rule: general) is amended as follows.
2
In subsection (1), for “A to D” substitute “
B and C
”
.
3
Omit subsection (2).
4
After subsection (8) insert—
8A
But if the property is lost or stolen—
a
the relevant period ends with the time at which it is lost or stolen, and
b
a new relevant period begins with its importation or the time at which it is recovered.
5
Omit subsection (10).