{
  "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-69",
  "json_url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-69.json",
  "legislation": "ukpga/1979/2",
  "legislation_title": "Customs and Excise Management Act 1979",
  "legislation_url": "https://openlegislation.uk/customs-and-excise-management-act-1979",
  "path": "section/69",
  "kind": "section",
  "number": "69",
  "heading": "Meaning of “coasting ship”",
  "text": "(1) In this Part “coasting ship” means any ship for the time being engaged in the trade of carrying goods coastwise—\n(a) between places in the United Kingdom, or\n(b) between a place in the United Kingdom and a place in the Isle of Man.\n(2) The Commissioners may from time to time give directions as to what trade by water—\n(a) between places in the United Kingdom, or\n(b) between a place in the United Kingdom and a place in the Isle of Man,\nis, or is not, to be deemed to be carrying goods coastwise.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 69 substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 71 (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/2/section/69",
    "retrieved_at": "2026-10-29T10:19:19.216576+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}