PART 7Information and records

Trade: application of information powers in CEMAI1I236

1

Section 77A M1 of CEMA applies in relation to a person carrying on a relevant activity as it applies in relation to a person concerned in the importation or exportation of goods but as if—

a

in subsection (1), the reference to a person concerned in the importation or exportation of goods for which for that purpose an entry is required by regulation 5 of the Customs Controls on Importation of Goods Regulations 1991 M2 or an entry or specification is required by or under CEMA, were to a person carrying on a relevant activity;

b

any other reference to importation or exportation were to a relevant activity;

c

any other reference to goods were to the goods, technology, services or funds to which the relevant activity relates.

F12

For the purposes of paragraph (1), a “relevant activity” means an activity which would constitute a contravention of any prohibition in Part 4 (Trade) except the prohibition in regulation 15 (export of military goods).