(1)Subject to section 70 below, any ship for the time being engaged in the trade of carrying goods coastwise between places in the United Kingdom [F1or between a place in the United Kingdom and a place in the Isle of Man] shall for the purposes of the Customs and Excise Acts 1979 be a coasting ship.
(2)Subject to that section, no goods not yet entered on importation and no goods for exportation shall be carried in a ship engaged in the trade of carrying goods coastwise.
(3)The Commissioners may from time to time give directions as to what trade by water between places in the United Kingdom [F1or between a place in the United Kingdom and a place in the Isle of Man] is or is not to be deemed to be carrying goods coastwise.
Textual Amendments
F1Words inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 15