The Process (Temporary Importation) Regulations, 1952
The Commissioners of Customs and Excise in pursuance of the powers conferred on them by section forty of the Customs and Excise Act, 1952(a), and that section as applied in relation to goods chargeable with purchase tax on importation into the United Kingdom by subsection (1) of section eleven of the Finance Act, 1944(b), as amended by subsection (1) of section fourteen of the Finance (No. 2) Act, 1945(c), and of all other powers enabling them in that behalf, hereby make the following Regulat...