95 Deficiency in goods occurring in course of removal from warehouse without payment of duty.U.K.
(1)Where any goods have been lawfully permitted to be taken from a warehouse without payment of duty for removal to another warehouse or to some other place, section 94 above shall, subject to subsection (2) below [F1and to any such regulations as are mentioned in subsection (6) of that section], have effect in relation to those goods in the course of that removal as if those goods were still in warehouse.
(2)In its application in relation to any goods by virtue of subsection (1) above, section 94 above shall have effect as if the following provisions were omitted, namely—
(a)
F2(b)the references in subsections (3) [F3, (4) and (4A)] to the occupier of the warehouse.
Textual Amendments
F1Words in s. 95(1) inserted (1.12.1992 in so far as mentioned in S.I. 1992/2979, art. 4 and 1.1.1993 in so far as then not already in force) by Finance (No. 2) Act 1992 (c. 48), s. 1(5), Sch. 1 para. 4; S.I. 1992/2979, art. 4, Sch. Pt. II; S.I. 1992/3261, art. 3, Sch.
F2S. 95(2)(a) repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III
F3Words in s. 95(2)(b) substituted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 3(7); S.I. 1997/1305, art. 2