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Customs and Excise Management Act 1979

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Changes over time for: Section 60A

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Version Superseded: 13/09/2018

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Status:

Point in time view as at 26/09/2014. This version of this provision has been superseded. Help about Status

Changes to legislation:

Customs and Excise Management Act 1979, Section 60A is up to date with all changes known to be in force on or before 12 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

[F160APower to make regulations about storesU.K.

(1)The Commissioners may by regulations make provision in relation to goods for use on a ship or aircraft as stores.

(2)The provision that may be made by regulations under subsection (1) includes—

(a)provision permitting, in specified circumstances, goods to be shipped or carried as stores without payment of duty or on drawback;

(b)provision requiring authorisation to be obtained, in specified circumstances, for goods to be shipped or carried as stores as mentioned in paragraph (a) above;

(c)provision about obtaining such authorisation;

(d)provision enabling such authorisation to be withdrawn in specified circumstances;

(e)provision for the supply, shipping or carriage of goods as stores as mentioned in paragraph (a) above to be subject to specified conditions or restrictions;

(f)provision as to any procedure to be followed in supplying goods to be shipped or carried as stores as mentioned in paragraph (a) above.

(3)Regulations made by virtue of subsection (2)(a) may include—

(a)provision requiring duty to be paid on goods shipped or carried as stores without payment of duty or on drawback where those goods are—

(i)consumed on a journey of a specified description; or

(ii)consumed in specified circumstances in port;

(b)provision as to the persons by whom such duty is payable;

(c)provision about the way in which, and the time at which, such duty is to be paid; and

(d)provision for goods, in specified circumstances, to be treated as having been consumed on a journey or in port.

(4)The provision that may be made by regulations under this section includes—

(a)different provision for different cases; and

(b)incidental, supplemental, consequential or transitional provision or savings.

(5)In this section “specified” means—

(a)specified in regulations made under this section; or

(b)specified by the Commissioners under such regulations.]

Textual Amendments

F1S. 60A inserted (17.7.2014 for specified purposes) by Finance Act 2014 (c. 26), Sch. 21 paras. 3, 10

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