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Taxation (Cross-border Trade) Act 2018
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Meaning of “like goods”
7(1)For the purposes of this Schedule, “like goods”, in relation to goods, means—
(a)goods which are like those goods in all respects, or
(b)if there are no such goods, goods which, although not alike in all respects, have characteristics closely resembling those of the goods in question.
(2)Regulations may make provision about—
(a)what constitutes or does not constitute “like goods” for the purposes of this Schedule;
(b)how “like goods” is to be determined for those purposes.
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