This section has no associated Explanatory Notes
18U.K.Regulations which include provision for a purpose mentioned in paragraph 2 or 3 may describe goods wholly or partly by reference to their being of an amount, quantity or value in excess of a prescribed amount, quantity or value.
Commencement Information
I1Sch. 1 para. 18 in force at 22.11.2018 by S.I. 2018/1213, reg. 2(e)