“(3A)

This paragraph applies to goods which—

(a)

were removed to Northern Ireland from Great Britain and remain outside Great Britain for a temporary period (“the relevant period”);

(b)

were domestic goods4 at the time of the removal to Northern Ireland from Great Britain;

(c)

were not removed from the United Kingdom during the relevant period other than to enter the Isle of Man; and

(d)

have not undergone any substantive changes during the relevant period.

(3B)

For the purposes of paragraph (3A)(d) goods do not undergo a substantive change where any change is the result of any of the following—

(a)

normal depreciation;

(b)

repair, including overhaul;

(c)

maintenance, including adjustments or measures to preserve the goods or ensure compliance with technical requirements for their use.”;