Finance Act 1981

1 (1) Section 31 shall be amended as follows.

(2) In subsection (1)—

(a) in paragraph (a) after the words " such goods " there shall be inserted the words " or the place of exportation of such goods "; and

(b) in paragraph (b) after the words " such goods " there shall be inserted the words " , or a place designated by the proper officer under section 53(4) or 58(3) below, ".

(3) After subsection (2) there shall be inserted—

“(2A) Any documents required to be made or produced as a result of regulations made under subsection (1) above shall be made or produced in such form and manner and contain such particulars as the Commissioners may direct; but the Commissioners may relax any requirement imposed under the regulations that any specific document be made or produced and if they do so may impose substituted requirements.”

(4) In subsection (3) after the words " such regulation " there shall be inserted the words " or a direction made under subsection (2A) above or any requirement imposed under that subsection ".