xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
6. Where the letter “L” appears before the GSP classification in column 3, this means—
(a)the codes specified in column 5 and 6 respectively do not apply to all the goods falling under the GSP classification in column 3 that are described in the first part of the description in column 4; and
(b)those codes only apply to certain goods, that are identifiable by a more specific “L-description” in column 4.
Commencement Information
I1Sch. 5 para. 6 not in force at made date, see reg. 1(2)
I2Sch. 5 para. 6 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.