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Customs and Excise Management Act 1979

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This is the original version (as it was originally enacted).

95Deficiency in goods occurring in course of removal from warehouse without payment of duty

(1)Where any goods have been lawfully permitted to be taken from a warehouse without payment of duty for removal to another warehouse or to some other place, section 94 above shall, subject to subsection (2) below, have effect in relation to those goods in the course of that removal as if those goods were still in warehouse.

(2)In its application in relation to any goods by virtue of subsection (1) above, section 94 above shall have effect as if the following provisions were omitted, namely—

(a)subsection (2), and the reference to that subsection in subsection (1); and

(b)the references in subsections (3) and (4) to the occupier of the warehouse.

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