SCHEDULES

SCHEDULE 7Import duty: consequential amendments

PART 2Amendments of CEMA 1979

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1

Section 61 (supplementary provision relating to stores) is amended as follows.

2

In subsection (5)(b), for “the master or commander and the owner of the ship or aircraft” substitute “ the vehicle operator and the owner of the ship, aircraft or railway vehicle ”.

3

In subsection (7)—

a

in the opening words—

i

for “ship or aircraft” substitute “ ship, aircraft or railway vehicle ”,

ii

for “any port or customs and excise airport for a destination outside the United Kingdom” substitute “ the United Kingdom ”, and

iii

for “cleared outwards” substitute “ cleared for departure ”,

b

in paragraph (b), for “ship's or aircraft's” substitute “vehicle's”, and

c

in the words after that paragraph, for “the master of the ship or the commander of the aircraft” substitute “ the vehicle operator ”.

4

In subsection (7A), for “the master of the ship or the commander of the aircraft” substitute “ the vehicle operator ”.