The derogation is applicable to supplies of mobile phones and integrated circuit devices, provided that the taxable amount of the supply is equal to, or higher than, GBP 5 000.
Erandit kohaldatakse mobiiltelefonide ja elektroonilist integraallülitust sisaldavate seadmete suhtes, tingimusel et tarne maksustatav väärtus on vähemalt 5000 naelsterlingit.