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12.—(1) Subject to subparagraph (2) below, section 58C(3)(1) (export of ships and aircraft) shall have effect as if a vehicle departing on a journey from the United Kingdom through the tunnel were a ship departing for a voyage from the United Kingdom and the reference to the owner of the ship shall be construed as including a reference to the owner of the vehicle.
(2) In its application to a vehicle so departing section 58C(3) shall have effect as if the words “or, where” to “aircraft” had not been enacted.
Section 58C was inserted by the Finance Act 1981 (c. 35), section 10(2) and Part I of Schedule 7.
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