(1) Implicit items shall have no value except with the consent of the Minister given by diretion in writing on an application made under paragraph (e) of Article 17 (2) of the Regulations of 1984. In pursuance of such a direction implicit items shall be valued in accordance with that paragraph and this Part of these Regulations.
Version status: Revoked | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2016 - onwards
Regulation 51 Valuation.
Revoked from 1 January 2016