Schedule 1, Part 2, paragraph 35

For the purposes of this Schedule— goods, technology or land are “acquired” by a person if the person buys, leases, hires, borrows or accepts as a gift the goods, technology or land (as the case may be), and “acquisition” is to be construed accordingly, and a reference to goods which “originate” in a country includes a reference to goods which are manufactured or produced in that country.

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