Finance Act 1981 (c. 35)

SCHEDULES

SCHEDULE 6 Import Procedures : Amendments of Customs and Excise Management Act 1979

Failure to comply with provisions as to entry

6 At the end of section 41 there shall be inserted the words “but this section shall not apply to—

(a) any failure which has been or may be remedied by virtue of section 38B(1); or

(b) any failure in respect of an entry which by virtue of section 38(B)(3) has been or may be cancelled at his request.”