Part III

Customs and Excise Control Areas

Approval of aerodromes
20B
1
The Commissioners may approve an aerodrome for the purposes of the customs and excise Acts.
2
In any case where they consider it would facilitate the administration, collection or enforcement of any duty of customs, the Commissioners may by regulations—
a
specify conditions which must be met before an approval is granted, or
b
specify other conditions which they may, in any particular case, require to be met before an approval is granted.
3
In any other case, an approval has effect subject to such conditions and restrictions as the Commissioners think fit.
4
The Commissioners may at any time for reasonable cause revoke or vary the terms of an approval.
5
This section does not apply in relation to an aerodrome which is a customs and excise airport.
S. 20B inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 339(2)