21. Section 141(3)(1) (forfeiture of ships, etc. used in connection with goods liable to forfeiture) shall have effect as if a vehicle which has been used in the importation, exportation or carriage of goods through the tunnel were an aircraft and the references to the owner and the commander of an aircraft shall be construed respectively as including references to the owner of a vehicle and the person in charge of it.
22. In section 146(1) (service of process) the reference in paragraph (c) to an aircraft shall be construed as including a reference to a vehicle which has arrived from or is departing to France through the tunnel.
23. In section 154(2) (proof of certain other matters) any reference to goods loaded or to be loaded into or unloaded from an aircraft shall be construed respectively as including references to goods loaded or to be loaded onto or unloaded from a vehicle which is departing to or has arrived from France through the tunnel.
24. In section 159(1)(2) (power to examine and take account of goods) the reference in paragraph (c) to goods which have been loaded into a ship shall be construed as including a reference to goods which have been loaded onto a vehicle for exportation through the tunnel.
25. Section 164(3) (search of persons) shall apply to any person in, entering or leaving a customs approved area.
The provision as to penalty in section 141(3) was amended by those provisions which amended the provision as to penalty in section 27(2) and which are specified in footnote (a) to paragraph 1 of this Schedule.
Section 159(1) was amended by the Isle of Man Act 1979 (c. 58), section 13 and paragraph 22 of Schedule 1; and by the Finance Act 1984 (c. 43), section 8 and paragraph 5 of Part II of Schedule 4.
Section 164 was amended by the Isle of Man Act 1979 (c. 58), section 13 and paragraph 6 of Schedule 1; the Finance Act 1984 (c. 43), section 8 and paragraph 6 of Part II of Schedule 4; and by the Finance Act 1988 (c. 39), section 10.