94U.K.In section 123 (repayment of duty where goods returned or destroyed by importer), in subsection (1)(b)(i), for the words from “and for that purpose” to “this Act;” substitute “ and, if the export of the goods was required to be made in accordance with the applicable export provisions, the requirements were met; ”.
Commencement Information
I1Sch. 7 para. 94 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 7 para. 94 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)