Schedule 1, Part 2, paragraph 32

For the purposes of this Schedule— “export” means export from the United Kingdom, goods removed to the Isle of Man from the United Kingdom are not to be regarded as exported, and goods transported out of the United Kingdom by aircraft or ship as stores within the meaning of CEMA (see section 1(1) and (4) of that Act) are to be regarded as exported.

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Source: legislation.gov.uk · retrieved 2026-08-30