90 Forfeiture of ship[F1, railway vehicle] or aircraft unable to account for missing cargo.U.K.
Where a ship has been within the limits of any port [F2in the United Kingdom or the Isle of Man], [F3a railway vehicle has been within the limits of a railway customs area] or an aircraft has been in the United Kingdom [F2or the Isle of Man], with a cargo on board and a substantial part of that cargo is afterwards found [F2in the United Kingdom] to be missing, then, if the[F4 master of the ship or commander of the aircraft] [F4vehicle operator] fails to account therefor to the satisfaction of the Commissioners, [F5the ship or aircraft] [F5the ship, railway vehicle or aircraft] shall be liable to forfeiture.
Textual Amendments
F1Words in s. 90 heading inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 83(d)
F2Words inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 20
F3Words in s. 90 inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 83(a)
F4Words in s. 90 substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 83(b)
F5Words in s. 90 substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 83(c)