7. In sections 75A(1)(1) (records relating to importation and exportation), 77(1)(a)(2)(information in relation to goods imported or exported) and 77A(1)(3) (information powers) respectively of the 1979 Act, for the words from “an” to “Act” there shall be substituted “for that purpose an entry is required by regulation 5 of the Customs Controls on Importation of Goods Regulations 1991 or an entry or specification is required by or under this Act”.
Section 75A was inserted by the Finance Act 1987 (c. 16), section 9.
Section 77(1)(a) was amended by the Finance Act 1987 (c. 16), section 10 and section 72(7) and Schedule 16, Part III.
Section 77A was inserted by the Finance Act 1987 (c. 16), section 10.