SCHEDULES

SCHEDULE 7Import duty: consequential amendments

PART 2Amendments of CEMA 1979

I1I217

1

Section 25A (transit sheds) is amended as follows.

2

In subsection (1)—

a

in the opening words, for “transit shed” substitute “ temporary storage facility ”, and

b

omit paragraph (b) (together with the “or” before it).

3

After subsection (1) insert—

1A

Any person contravening or failing to comply with any condition imposed under regulations under section 25(1A) attaching to an approval by virtue of which a place is a temporary storage facility is liable on summary conviction to—

a

a penalty not exceeding £20,000, or

b

if the contravention or failure to comply is not remedied before such date as is specified in a notice or further notice given to the person by an officer of Revenue and Customs, a penalty not exceeding the sum of £20,000 and the enhanced amount.

1B

For the purposes of subsection (1A)(b)—

a

“the enhanced amount” means the sum produced by multiplying £20,000 by the number of notices in respect of which the contravention or failure to comply has not been remedied by the date specified in the notice,

b

the date specified in a notice must be one that falls after the end of the period of 14 days beginning with the day on which the notice is given, and

c

if a notice has already been given, a further notice may not be given on or before the date specified in any earlier notice.

4

In subsection (2), for “transit shed” substitute “ temporary storage facility (other than a condition imposed under regulations under section 25(1A)) ”.

5

In subsection (3), for “transit shed”, in both places, substitute “ temporary storage facility ”.

6

For the heading substitute “ Temporary storage facilities ”.