4(1)In section 1(1) of the [1979 c. 2.] Customs and Excise Management Act 1979 (interpretation) after the definition of "transit shed" there shall be inserted the following definition—
“United Kingdom waters ' means any waters (including inland waters) within the seaward limits of the territorial sea of the United Kingdom;”.
(2)In section 35(7) of that Act (report inwards of ships and aircraft) for the words "within 12 nautical miles of the coast of the United Kingdom" there shall be substituted the words "in or over United Kingdom waters".
(3)In that Act the words "in United Kingdom waters" shall be substituted—
(a)in section 64(4) (clearance outwards of ships and aircraft) for the words "within the limits of a port or within 3 nautical miles of the coast of the United Kingdom";
(b)in section 88 (forfeiture of ship, aircraft or vehicle constructed etc. for concealing goods) for the words "within the limits of any port or within 3 or, being a British ship, 12 nautical miles of the coast of the United Kingdom";
(c)in section 89(1) and (2) (forfeiture of ship jettisoning cargo etc.) for the words "within 3 nautical miles of the coast of the United Kingdom";
(d)in section 142(2) (special provision as to forfeiture of larger ships) for the words "within 3 nautical miles of the coast of the United Kingdom".