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5. For subsection (1) of section 37A of the 1979 Act(1) (initial and supplementary entries) there shall be substituted the following—
“(1) The Commissioners may—
(a)give such directions as they think fit for enabling an entry under regulation 5 of the Customs Controls on Importation of Goods Regulations 1991 to consist of an initial entry and a supplementary entry where the importer is authorised for the purposes of this section in accordance with the directions; and
(b)include in the directions such supplementary provision in connection with entries consisting of initial and supplementary entries as they think fit.”
Section 37A was inserted by the Finance Act 1984 (c. 43), section 9 and Schedule 5, paragraph 2 section 37A(1)(b) was amended by the Finance Act 1990 (c. 29), section 132 and Schedule 19, Part I.
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