– see also Freight containers; Packaging materials

Foreign owned, temporary importations, relief

Commentary – Indirect Tax Reporter ¶63-820

Meaning

Legislation/Regulatory – CEMA79 s. 1(1)

Plant and machinery allowances

Commentary – Practical Capital Allowances ¶11-350 ; Tax Reporter ¶245-710
Case Law – Hinton (H.M. Inspector of Taxes) v. Maden & Ireland, Ltd.

Power to open or unpack

Legislation/Regulatory – CEMA79 s. 159(1), (4)

Repeated importations, customs value

Legislation/Regulatory – Reg. 2454/93 art. 154

Returnable, output tax

Commentary – Indirect Tax Reporter ¶18-550