13 Warehousing
Finance Act 2004 (2004 c 12) | Legislation

13 Ìý°Â²¹°ù±ð³ó´Ç³Ü²õ¾±²Ô²µ

After section 23B of the Hydrocarbon Oil Duties Act 1979 (regulation of traders in controlled oil) insert—

“23CÌý°Â²¹°ù±ð³ó´Ç³Ü²õ¾±²Ô²µ

(1)     For the purposes of Part VIII of the Customs and Excise Management Act 1979 (c 2) (warehousing) the substances specified in subsection (4) shall be treated as if they were chargeable with duty (and therefore within the scope of section 92(1)(a) or (c) of that Act) whether or not duty is in fact chargeable.

(2)     The Commissioners may make regulations under section 93 of that Act (warehousing regulations) that relate to a substance specified in subsection (4).

(3)     In respect

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