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The Channel Tunnel (Customs and Excise) Order 1990
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21. Section 141(3)(1) (forfeiture of ships, etc. used in connection with goods liable to forfeiture) shall have effect as if a vehicle which has been used in the importation, exportation or carriage of goods through the tunnel were an aircraft and the references to the owner and the commander of an aircraft shall be construed respectively as including references to the owner of a vehicle and the person in charge of it.
(1)
The provision as to penalty in section 141(3) was amended by those provisions which amended the provision as to penalty in section 27(2) and which are specified in footnote (a) to paragraph 1 of this Schedule.
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