# Finance Act 1986, Paragraph 7


The following shall be substituted for subsection (7) (interpretation)—
“(7) In this section—
(a) “prescribed” means prescribed by warehousing regulations;
(b) references to goods which are to be warehoused are references to goods which have been entered for warehousing on importation, which have been removed from a producer’s premises for warehousing without payment of duty or which are to be warehoused on drawback.”

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Source: https://www.legislation.gov.uk/ukpga/1986/41/schedule/3/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-1986/schedule-3/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.