Finance Act 2014 (c. 26)

SCHEDULES

Valid from 17/07/2014

SCHEDULE 21 U.K. Goods shipped or carried as stores on ships or aircraft

Power to make regulations about stores U.K.

Valid from 01/04/2015

4 (1) Section 61 of CEMA 1979 (provisions as to stores) is amended as follows. U.K.

(2) Omit subsections (1) to (4).

(3) In subsection (5), for the words from “for use on a voyage” to “duty” substitute “ without payment of duty ”.

(4) After subsection (5) insert—

“(5A) But subsection (5) above does not apply where the goods are entered for warehousing in accordance with section 39.”

(5) In subsection (6), omit “for use”.

(6) The heading of section 61 becomes “ Supplementary provision relating to stores ”.