Finance (No. 2) Act 1992

3U.K.In section 100(2) of that Act (forfeiture in respect of contraventions relating to warehousing)—

(a)in paragraphs (a) and (b), after “for warehousing" there shall be inserted “ or are otherwise required to be deposited in a warehouse ”;

(b)for paragraph (d) there shall be substituted the following paragraph—

(d)any goods are concealed at a time before they are warehoused when they have been entered for warehousing or are otherwise required to be deposited in a warehouse or when they are required to be in the custody or under the control of the occupier of a warehouse; or.

Commencement Information

I1Sch. 2 para. 3 wholly in force at 9.12.1992 see s. 3(2) and S.I. 1992/3104, art. 2(1).