Paragraph 88 I1 I2

(1)

Section 100 (general offences relating to warehouses and warehoused goods) is amended as follows.

(2)

In subsection (2)—

(a)

in paragraph (a), after “any goods which have been” insert “ declared for a storage procedure or ”,

(b)

in paragraph (b), after “any goods which have been” insert “ declared for a storage procedure or ”,

(c)

in paragraph (c), for “ship, aircraft or vehicle” substitute “ vehicle ”, and

(d)

in paragraph (d), after “when they have been” insert “ declared for a storage procedure or ”.

(3)

After subsection (4) insert—

“(5)
In this section “warehouse”, except in the expression “Queen's warehouse”, means a customs warehouse or an excise warehouse.”

Annotations

I1: Sch. 7 para. 88 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2: Sch. 7 para. 88 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)