xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

[F1PART 15AU.K.GOODS USED FOR NON-BUSINESS PURPOSES DURING THEIR ECONOMIC LIFE

Transitional provisionsU.K.

116K.  The person referred to in regulation 116J(b) is the person who holds or uses the goods concerned for the purposes of his business on 1st November 2007.]