http://www.legislation.gov.uk/ukpga/Vict/39-40/36/section/142148Customs Consolidation Act 1876An Act to consolidate the Customs Laws.1980-02-29texttext/xmlenStatute Law Database2016-08-15Expert Participation2008-07-21As to Coasting Trade142–148. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1