Section 18(2)

Subsection (3) below applies where— . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . any person makes a supply of— any dutiable goods which were produced or manufactured in the United Kingdom ...; or any goods comprising a mixture of goods falling within sub-paragraph (i) above and other goods.

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Source: legislation.gov.uk · retrieved 2026-07-28