Regulation 9 Clearance of ships and aircraftI1I2
United Kingdom
Subject to paragraph (2), the requirement to obtain clearance for departure in section 64(1) of the Customs and Excise Management Act 1979 (clearance outwards of ships and aircraft) does not apply to a vehicle M1 which departs from the United Kingdom for a place in the Isle of Man.
Paragraph (1) does not apply to a vehicle which will arrive at the Isle of Man after first arriving at a place outside the United Kingdom.
Annotations
Marginal citations
- M1
The definition of “vehicle” in section 1 of the Customs and Excise Management Act 1979 (c. 2) was substituted by paragraphs 3 and 4(2)(l) of Schedule 7 to the Taxation (Cross-border Trade) Act 2018.
Commencement
- I1
Reg. 9 not in force at made date, see reg. 1(2)
- I2
Reg. 9 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.