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Section 10.
1The tonnage of a hover vehicle shall be regarded for the purposes of the Customs and Excise Act 1952 as below the tonnage limits in that Act in—
section 50(2) (stores),
section 68(1) (regulations to prevent smuggling),
section 107(1) (importation and exportation of spirits),
section 173(1)(b) (importation of tobacco),
sections 277(3), 278(1) and 279(1) (forfeiture of ships),
and section 48(1) of that Act (goods which may not be exported in small ships) shall not apply to hover vehicles.
2Sections 107(4) and 173(3) of the said Act (enforcement of duties on spirits and tobacco) shall apply as if any reference to a ship included a reference to a hover vehicle.
3Section 153 of the said Act (excise licences) shall apply as if any reference to a vessel included a reference to a hover vehicle.
4(1)Paragraphs (b) and (c) of section 205 of the said Act (relief for oils etc., used in lifeboats) shall apply to hover vehicles as if they were boats or vessels.
(2)This Act shall not be taken as applying section 204 of the said Act (relief from duty of oils used as fuel for ships in home waters) to hover vehicles.
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