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 ”.