PART VCONDITIONS ATTACHING TO ALL RELIEFS
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1
It shall be a condition of the relief that the goods shall not be lent, hired-out, given as security or transferred by the entitled person or any other person without the prior authorisation in writing of the Commissioners.
2
Where the Commissioners authorise such disposal as is mentioned in paragraph (1) above, they may discharge the relief and the entitled person to whom the relief was afforded shall forthwith pay the duty or tax at the rate then in force, provided that where a lower rate was in force when relief was afforded the amount payable shall be determined by reference to the lower rate.