Air guns, margin scheme exclusion

Legislation/Regulatory – SI 1995/1268 art. 12(4)(a)(iii)

Antique pistols and holsters, classification

Case Law – (1985) 2 BVC 200,213

Compensation for gun surrender

Case Law – Parker Hale Ltd v Customs and Excise Commissioners. [2000] BVC 167 ; Parker Hale Ltd. [1999] BVC 2,208 ; Stewart & Anor (t/a GT Shooting) v Customs and Excise Commissioners. [2002] BVC 359

Compensation gun surrender

Commentary – Indirect Tax Reporter ¶11-620

Second-hand

– see Second-hand goods scheme

Second-hand, margin scheme

– see Margin schemes