{
  "url": "https://openlegislation.uk/finance-no-2-act-1987/section-103",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1987/section-103.json",
  "legislation": "ukpga/1987/51",
  "legislation_title": "Finance (No. 2) Act 1987",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-1987",
  "path": "section/103",
  "kind": "section",
  "number": "103",
  "heading": "Consumption in port of goods transhipped for use as stores etc.",
  "text": "(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) In section 1(1) of the Customs and Excise Management Act 1979, at the end of the definition of “transit of transhipment” there shall be added “ or transhipment of those goods for use as stores ”.\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 103(1)(2) omitted (1.4.2015) by virtue of Finance Act 2014 (c. 26), Sch. 21 para. 5; S.I. 2015/812, art. 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 103(4)-(7) omitted (1.4.2015) by virtue of Finance Act 2014 (c. 26), Sch. 21 para. 5; S.I. 2015/812, art. 2"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "The text of s. 103 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1987/51/section/103",
    "retrieved_at": "2026-10-29T09:51:21.965066+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}