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The Northern Ireland (Prescribed Area) Regulations 1987

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2.  In the Customs and Excise Management Act 1979 “prescribed area”(1) shall mean the area in Northern Ireland adjoining and within twenty miles of the land boundary of Northern Ireland.

(1)

The expression appears in sections 1, 27 (which was amended by section 7(4) of the Finance Act 1983 (c. 28) and section 7 of the Finance Act 1987 (c. 16)), 68B (which was inserted by section 8 of the Finance Act 1983), 82 and 88.

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