Trade: application of information powers in CEMAU.K.
39.—(1) Section 77A of CEMA M1 applies in relation to a person carrying on a relevant activity as it applies in relation to a person concerned in the importation or exportation of goods but as if—
(a)in subsection (1), the reference to a person concerned in the importation or exportation of goods for which for that purpose an entry is required by regulation 5 of the Customs Controls on Importation of Goods Regulations 1991 M2 or an entry or specification is required by or under CEMA were to a person carrying on a relevant activity;
(b)any other reference to importation or exportation were to a relevant activity;
(c)any other reference to goods were to the goods, technology, services or funds to which the relevant activity relates.
(2) For the purposes of paragraph (1), a “relevant activity” means an activity which constitutes a contravention of—
(a)any prohibition in Part 5 (trade) except the prohibition in regulation 19(1)(export of military goods), or
(b)the prohibition in regulation 27 (circumventing etc. prohibitions).
Commencement Information
I1Reg. 39 not in force at made date, see reg. 1(2)
I2Reg. 39 in force at 31.12.2020 by S.I. 2019/627, reg. 11(2); 2020 c. 1, Sch. 5 para. 1(1)
Marginal Citations
M1Section 77A was inserted by the Finance Act 1987 (c.16), section 10 and amended by S.I. 1992/3095.
M2S.I. 1991/2724 as amended by S.I. 1992/3095; S.I. 1993/3014, and S.I. 2011/1043 and is prospectively revoked by S.I. 2018/1247.