OpenLegislation

Regulation 2

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In the Customs and Excise Management Act 1979 “prescribed area”f1 shall mean the area in Northern Ireland adjoining and within twenty miles of the land boundary of Northern Ireland.

Annotations

Footnotes

f1

The expression appears in sections 1, 27 (which was amended by section 7(4) of the Finance Act 1983 (c. 28) and section 7 of the Finance Act 1987 (c. 16)), 68B (which was inserted by section 8 of the Finance Act 1983), 82 and 88.