35.—(1) Section 77A of CEMA(1) 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(2) 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 would constitute a contravention of —
(a)any prohibition in Part 4 (Trade) except the prohibition in regulation 15(1) (export of military goods), or
(b)the prohibition in regulation 23 (circumventing etc. prohibitions).
Section 77A was inserted by the Finance Act 1987 (c.16), section 10 and amended by S.I. 1992/3095.
S.I. 1991/2724 is amended by S.I. 1992/3095; S.I. 1993/3014; and S.I. 2011/1043 and is prospectively revoked by S.I. 2018/1247.