Clearance of ships and aircraftU.K.
9.—(1) Subject to paragraph (2), the requirement to obtain clearance for departure in section 64(1) of the Customs and Excise Management Act 1979 (clearance outwards of ships and aircraft) does not apply to a vehicle M1 which departs from the United Kingdom for a place in the Isle of Man.
(2) Paragraph (1) does not apply to a vehicle which will arrive at the Isle of Man after first arriving at a place outside the United Kingdom.
Commencement Information
I1Reg. 9 not in force at made date, see reg. 1(2)
I2Reg. 9 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Marginal Citations
M1The definition of “vehicle” in section 1 of the Customs and Excise Management Act 1979 (c. 2) was substituted by paragraphs 3 and 4(2)(l) of Schedule 7 to the Taxation (Cross-border Trade) Act 2018.