SCHEDULES
SCHEDULE 7Import duty: consequential amendments
PART 2Amendments of CEMA 1979
I117
1
Section 25A (transit sheds) is amended as follows.
2
In subsection (1)—
a
in the opening words, for “transit shed” substitute “
temporary storage facility
”
, and
b
omit paragraph (b) (together with the “or” before it).
3
After subsection (1) insert—
1A
Any person contravening or failing to comply with any condition imposed under regulations under section 25(1A) attaching to an approval by virtue of which a place is a temporary storage facility is liable on summary conviction to—
a
a penalty not exceeding £20,000, or
b
if the contravention or failure to comply is not remedied before such date as is specified in a notice or further notice given to the person by an officer of Revenue and Customs, a penalty not exceeding the sum of £20,000 and the enhanced amount.
1B
For the purposes of subsection (1A)(b)—
a
“the enhanced amount” means the sum produced by multiplying £20,000 by the number of notices in respect of which the contravention or failure to comply has not been remedied by the date specified in the notice,
b
the date specified in a notice must be one that falls after the end of the period of 14 days beginning with the day on which the notice is given, and
c
if a notice has already been given, a further notice may not be given on or before the date specified in any earlier notice.
4
In subsection (2), for “transit shed” substitute “
temporary storage facility (other than a condition imposed under regulations under section 25(1A))
”
.
5
In subsection (3), for “transit shed”, in both places, substitute “
temporary storage facility
”
.
6
For the heading substitute “
Temporary storage facilities
”
.