5. In Group 5 (health)–
(a)after item 9, there shall be added the following item–
“10. Samples of reference substances approved by the World Health Organisation for the quality control of materials used in the manufacture of medicinal products.”;
(b)in Note (2), for the reference to “Article 60(1)(b)” there shall be substituted a reference to “Article 60”;
(c)after Note (4), there shall be added the following Note–
“(5) Item 10 applies only to samples addressed to consignees authorised to receive them free of tax.”.