Taxation (Cross-border Trade) Act 2018

88 (1) Section 100 (general offences relating to warehouses and warehoused goods) is amended as follows.

(2) In subsection (2)—

(a) in paragraph (a), after “any goods which have been” insert “declared for a storage procedure or”,

(b) in paragraph (b), after “any goods which have been” insert “declared for a storage procedure or”,

(c) in paragraph (c), for “ship, aircraft or vehicle” substitute “vehicle”, and

(d) in paragraph (d), after “when they have been” insert “declared for a storage procedure or”.

(3) After subsection (4) insert—

“(5) In this section “warehouse”, except in the expression “Queen’s warehouse”, means a customs warehouse or an excise warehouse.”