Finance (No. 2) Act 2017 (c. 32)

PART 3 U.K. Fulfilment businesses

54 Forfeiture U.K.

(1) If a person—

(a) carries on a third country goods fulfilment business, and

(b) is not an approved person,

any goods within subsection (2) are liable to forfeiture under CEMA 1979.

(2) Goods are within this subsection if—

(a) they are stored by the person, and

(b) their storage by the person constitutes, or has constituted, the carrying on of a third country goods fulfilment business by the person.

Commencement Information

I1 Pt. 3: s. 54 in force at Royal Assent for specified purposes, see s. 59(1)(a)