# Finance Act 2014, Paragraph 4


(1) Section 61 of CEMA 1979 (provisions as to stores) is amended as follows.
(2) Omit subsections (1) to (4).
(3) In subsection (5), for the words from “for use on a voyage” to “duty” substitute “ without payment of duty ”.
(4) After subsection (5) insert—
“(5A) But subsection (5) above does not apply where the goods are entered for warehousing in accordance with section 39.”
(5) In subsection (6), omit “for use”.
(6) The heading of section 61 becomes “ Supplementary provision relating to stores ”.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/21/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-21/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.