7(1)Section 809Z4 (temporary importation rule) is amended as follows.U.K.
(2)In subsection (1), after “days” insert “ (subject to any increase under subsection (3B)) ”.
(3)In subsection (3)—
(a)before paragraph (a) insert—
“(za)the property meets the public access rule,”,
(b)after paragraph (b) insert—
“(ba)subsection (3A) applies to the property,”, and
(c)in paragraph (d) for “or 809YC(2)” substitute “ , 809YC(2) or 809YF(4) ”.
(4)After that subsection insert—
“(3A)This subsection applies to the property if—
(a)it is not available to be used or enjoyed in the United Kingdom by or for the benefit of a relevant person because it has been lost, stolen or destroyed,
(b)(if lost or stolen) it has not been recovered, and
(c)no compensation payment has been released in respect of it.
(3B)If—
(a)property that has been lost or stolen is recovered,
(b)the first day after the day on which it is recovered is a countable day, and
(c)excluding that countable day there have already been 231 or more countable days in relation to the property,
the number of countable days specified in subsection (1) is read as being increased by the number necessary for there to be 45 countable days beginning with the countable day mentioned in paragraph (b).”
(5)Omit subsections (4) to (10).