Item 35: [Engineering, technical design Item 35: [Engineering, technical design etc.] [R]

#### Item 35: \[Engineering, technical design etc.\] \[R\] (1) Goods for use by a person (the exemption user) mainly in carrying out one or more of the following activities: (a) the engineering, or technical design, of any of the following: (i) goods that will be, or are likely to be, qualifying goods of the exemption user; (ii) an activity that will be, or is likely to be, carried out by the exemption user and would be covered by this Item or by exemption Item 1, 2, 18, 23, 28, 29, 30 or 33; (iii) computer programs for computer‑controlled equipment that will be used, or is likely to be used, by the exemption user in such a way that it would be covered by this Item or by exemption Item 1, 2, 18, 23, 28, 29, 30 or 33; (b) an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (a); (c) an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (b). (2) Eligible raw materials and parts (as defined by section 11) in relation to activities covered by subitem (1). (3) This Item does not cover: (a) generally‑excluded property (as defined by section 12); (b) a general‑purpose road vehicle, unless it is for use exclusively: (i) within premises controlled by the exemption user and used by the exemption user mainly in carrying out one or more activities covered by subitem (1); or (ii) in going between adjacent premises covered by subparagraph (i); or (iii) for a combination of both; (c) author/secretary equipment that is for use mainly in connection with the manufacture of printed matter by any person; (d) goods for use mainly in developing or duplicating computer programs that will be, or are likely to be, tax‑advantaged computer programs (other than computer programs for computer‑controlled equipment that will be used, or is likely to be used, by the exemption user in such a way that it would be covered by this Item or by exemption Item 1, 2, 18, 23, 28, 29, 30 or 33). > Note: \[See also section 13, which sometimes denies exemption if the exemption goods are for use in connection with property covered by subitem (3).\]