SCHEDULES

SCHEDULE 7Import duty: consequential amendments

PART 2Amendments of CEMA 1979

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1

Section 163 (power to search vehicles or vessels) is amended as follows.

2

In subsection (1)—

a

in the opening words—

i

after “Customs and Excise Acts 1979” insert “ or Part 1 of the Taxation (Cross-border Trade) Act 2018 ”, and

ii

omit “or vessel”, and

b

in the words after paragraph (c), omit “or vessel”.

3

In subsection (2), in both places, omit “or vessel”.

4

In subsection (3), omit “This section shall apply in relation to aircraft as it applies in relation to vehicles or vessels but”.

5

In the heading, omit “or vessels”.