Deposit of security

Legislation/Regulatory – SI 1995/2518 reg. 123(2)

Disregarded for tax purposes

Legislation/Regulatory – SI 1992/3130

Goods held under temporary importation arrangements, meaning

Legislation/Regulatory – SI 1992/3130 art. 2(2)

Relief

Legislation/Regulatory – CEMA79 s. 48 ; SI 1995/2518 reg. 123