# Finance Act 1986, Paragraph 3


The following shall be inserted after subsection (2)(e)—
“(ee) providing that goods which are to be warehoused, or which have been lawfully permitted to be removed from a warehouse without payment of duty, are to be treated as if, for all or any prescribed purposes of the customs and excise Acts, they were warehoused;”.

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Source: https://www.legislation.gov.uk/ukpga/1986/41/schedule/3/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-1986/schedule-3/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.