Principal elementU.K.
This section has no associated Explanatory Memorandum
17.—(1) Any item (“A”) not listed in any of paragraphs 2 to 12 is included in this Schedule if—
(a)an item listed in any of paragraphs 2 to 12 is a principal element of A, and
(b)that principal element can be removed and used separately.
(2) Whether an item is a principal element of any other item shall be determined having regard to quantity, value, technological know-how and any other relevant factors.
Commencement Information
I1Sch. 3 para. 17 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(3)