Interpretation
This section has no associated Explanatory Notes
32For the purposes of this Schedule—
(a)“export” means export from the United Kingdom,
(b)goods removed to the Isle of Man from the United Kingdom are not to be regarded as exported, and
(c)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.