This section has no associated Explanatory Notes
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 ”.
Commencement Information
I1Sch. 21 para. 4 in force at 1.4.2015 by S.I. 2015/812, art. 2