SCHEDULES
SCHEDULE 7Import duty: consequential amendments
PART 2Amendments of CEMA 1979
I1I288
1
Section 100 (general offences relating to warehouses and warehoused goods) is amended as follows.
2
In subsection (2)—
a
in paragraph (a), after “any goods which have been” insert “
declared for a storage procedure or
”
,
b
in paragraph (b), after “any goods which have been” insert “
declared for a storage procedure or
”
,
c
in paragraph (c), for “ship, aircraft or vehicle” substitute “
vehicle
”
, and
d
in paragraph (d), after “when they have been” insert “
declared for a storage procedure or
”
.
3
After subsection (4) insert—
5
In this section “warehouse”, except in the expression “Queen's warehouse”, means a customs warehouse or an excise warehouse.