Finance (No. 2) Act 1987

103 Consumption in port of goods transhipped for use as stores etc. U.K.

F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)In section 1(1) of the Customs and Excise Management Act 1979, at the end of the definition of “transit of transhipment” there shall be added “ or transhipment of those goods for use as stores ”.

F2(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1S. 103(1)(2) omitted (1.4.2015) by virtue of Finance Act 2014 (c. 26), Sch. 21 para. 5; S.I. 2015/812, art. 2

F2S. 103(4)-(7) omitted (1.4.2015) by virtue of Finance Act 2014 (c. 26), Sch. 21 para. 5; S.I. 2015/812, art. 2

Modifications etc. (not altering text)

C1The text of s. 103 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.