Regulation 14

Section 53 M1 (entry outwards of goods) has effect as if in subsection (8)—

(a)

for “shipped for exportation or as stores or are waterborne for such shipment” there were substituted “ exported ”; and

(b)

for “shipping or making waterborne” there were substituted “ exportation ”.

Annotations

M1: Substituted by the Finance Act 1981, section 10(2), (4), Schedule 7, Part I; amended by the Police and Criminal Evidence Act 1984, section 114(1) and by the Finance Act 1988, section 12(1)(a), (6).