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11.—(1) In section 57(1)(1) (delivery of entry by owner of exporting ship, etc.) the reference to goods which are to be exported in an aircraft shall be construed as including a reference to goods which are to be exported through the tunnel in a vehicle and the reference to the owner of the aircraft shall be construed as including a reference to the owner or person in charge of the vehicle.
(2) For the purposes of section 57(4) a vehicle shall be treated as an aircraft.
Section 57 was replaced by the Finance Act 1981 (c. 35), section 10(2) and Part I of Schedule 7.
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