88(1)Section 100 (general offences relating to warehouses and warehoused goods) is amended as follows.U.K.
(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.”
Commencement Information
I1Sch. 7 para. 88 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 7 para. 88 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)