Finance Act 2014, Paragraph 2 is up to date with all changes known to be in force on or before 08 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
2U.K.In section 39 of CEMA 1979 (entry of surplus stores), for subsection (1) substitute—
“(1)Surplus stores of any ship or aircraft—
(a)may remain on board the ship or aircraft without payment of duty; or
(b)may be entered for warehousing, notwithstanding that they could not lawfully be imported as merchandise.
This is subject to subsection (2) below.”
Commencement Information
I1Sch. 21 para. 2 in force at 1.4.2015 by S.I. 2015/812, art. 2
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