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1996 No. 42 CUSTOMS REGULATIONS (AMENDMENT) - REG 2
2. Regulation 126 (Circumstances under which refunds, rebates and remissions are made)
2.1 Paragraph 126 (1) (r): Omit the paragraph, substitute:
"(r) duty has been paid on goods that were first entered for home consumption
at a time when a TCO, made in respect of those goods under Part XVA of the
Act, was in force or was taken to have come into force;".
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