6Sale value

6 Sale value

For the purposes of this Act, the sale value of airport shop goods dealt with in a taxable manner by a taxpayer is the sum of: (a) in a case to which: (i) paragraph 5(a) applies—the amount for which the goods were purchased by the taxpayer; (ii) paragraph 5(b) applies—the amount for which the goods were sold by the taxpayer less so much of that amount as includes excise duty that is, or may become, payable in respect of the goods; or (iii) paragraph 5(c) applies—the amount for which the goods were purchased by the taxpayer; and (b) the amount of excise duty, if any, that is, or may become, payable in respect of the goods.