Paragraph 2

United Kingdom

(1)

An order under subsection (3)(d) or (e) of the principal section—

(a)

may apply to ships of any description specified in the order, and may apply in particular to ships registered in a specified country, or to ships carrying goods or cargoes of a specified description, or providing any other specified shipping services (within the meaning of the principal section), and

(b)

may contain such provisions as appear to the Secretary of State expedient to enable the Commissioners of Customs and Excise to collect any charge, tax or duty imposed by the order, and

(c)

may apply, subject to any modifications or exceptions specified in the order, any of the enactments for the time being in force relating to duties (whether of customs or excise) chargeable on goods imported into the United Kingdom.

(2)

Any charge, tax or duty so imposed may be a fixed amount, or an amount depending on the tonnage of the ship.

(3)

Any such charge, tax or duty shall be payable to the Secretary of State.

(4)

An order shall not be made by the Secretary of State under subsection (3)(d) or (e) of the principal section except with the consent of the Treasury.

(5)

Nothing in this paragraph prejudices subsection (6) of that section.

Notes on Schedule 4

Textual amendments

F1: Sch. 4 repealed (1.1.1996) by 1995 c. 22, ss. 8, 9(4), Sch.

Notes on Orders imposing charges, taxes or duties

Textual amendments

F1: Sch. 4 para. 2 substituted by Merchant Shipping Act 1988 (c. 12, SIF 111), s. 38(8) (with s. 58(4), Sch. 8 para. 1)