# Finance Act 2014, Paragraph 2


In section 39 of CEMA 1979 (entry of surplus stores), for subsection (1) substitute—
“(1) Surplus stores of any ship or aircraft—
(a) may remain on board the ship or aircraft without payment of duty; or
(b) may be entered for warehousing, notwithstanding that they could not lawfully be imported as merchandise.
This is subject to subsection (2) below.”

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/21/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-21/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.