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1. For section 58E(7) of the Customs and Excise Management Act 1979(1), substitute—
“(7) In subsection (6) above “Community goods” means goods which satisfy the conditions laid down in Articles 28 and 29 of the Treaty on the Functioning of the European Union.”
2. In Parts 1A and 1B of Schedule 1 to the Vehicle Excise and Registration Act 1994(2), for “EC certificate of conformity”, in each place, substitute “EU certificate of conformity”.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
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