SCHEDULES
SCHEDULE 7Import duty: consequential amendments
PART 2Amendments of CEMA 1979
I1I218
1
Section 26 (power to regulate movements of goods into and out of Northern Ireland by land) is amended as follows.
2
In subsection (1), omit the words after paragraph (b).
3
After subsection (1) insert—
1ZA
The Commissioners may, for the purpose of safeguarding the revenue, by regulations—
a
apply any provision made by or under this Act so that it applies in relation to any road or railway vehicle (with or without modifications),
b
provide for any provision made by or under this Act not to apply in relation to any road or railway vehicle, and
c
make provision for the designation of any area as a railway customs area for the purposes of this Act (referred to in this Act as a “railway customs area”).
1ZB
An area may be designated as a railway customs area if it is—
a
a place at which goods are loaded onto or unloaded from, or passengers board or disembark from, a railway vehicle before it departs or enters the United Kingdom, or
b
an area adjoining such a place.
1ZC
Regulations under this section may make different provision in relation to different classes or descriptions of goods and, in particular, in relation to different classes or descriptions of vehicles.
4
In subsection (1A), for “subsection (1) above” substitute “
this section
”
.
5
In subsection (2), for “subsection (1) above” substitute “
this section
”
.
6
In the heading, for “Northern Ireland” substitute “
United Kingdom
”
.