xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

14.  Section 53 M1 (entry outwards of goods) has effect as if in subsection (8)—

(a)for “shipped for exportation or as stores or are waterborne for such shipment” there were substituted “ exported ”; and

(b)for “shipping or making waterborne” there were substituted “ exportation ”.

Marginal Citations

M1Substituted by the Finance Act 1981, section 10(2), (4), Schedule 7, Part I; amended by the Police and Criminal Evidence Act 1984, section 114(1) and by the Finance Act 1988, section 12(1)(a), (6).