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);”.