SCHEDULES
SCHEDULE 7Import duty: consequential amendments
PART 2Amendments of CEMA 1979
111
1
Section 163 (power to search vehicles or vessels) is amended as follows.
2
In subsection (1)—
a
in the opening words—
i
after “Customs and Excise Acts 1979” insert “or Part 1 of the Taxation (Cross-border Trade) Act 2018”, and
ii
omit “or vessel”, and
b
in the words after paragraph (c), omit “or vessel”.
3
In subsection (2), in both places, omit “or vessel”.
4
In subsection (3), omit “This section shall apply in relation to aircraft as it applies in relation to vehicles or vessels but”.
5
In the heading, omit “or vessels”.