Amendment of regulation 60A (trade: exceptions in relation to personal effects etc.)4
1
Regulation 60A is amended as follows.
2
In paragraph (1D)—
a
for “Chapter 4JA” substitute “Chapters 4JA and 4JB”
;
b
after “gold jewellery” wherever those words occur insert “or diamond jewellery”
.
3
In paragraph (2), insert in the appropriate place—
“diamond jewellery” has the meaning given in regulation 46Z16J (interpretation of Chapter 4JB);