SCHEDULE 21 Goods Shipped or Carried as Stores on Ships or Aircraft
Finance Act 2014 (2014 c 26) | Legislation

SCHEDULE 21 Goods Shipped or Carried as Stores on Ships or Aircraft

Section 101

Meaning of “storesâ€

1

(1)     Section 1 of CEMA 1979 (interpretation) is amended as follows.

(2)     In subsection (4)(a)(i), for “relevant journey†substitute “journey made by the ship or aircraftâ€.

(3)     Omit subsection (4A).

Surplus stores

2

In section 39 of CEMA 1979 (entry of surplus stores), for subsection (1) substitute—

“(1)     Surplus stores of any ship or aircraft—

(a)     may remain on board the ship or aircraft without payment of duty; or

(b)     may be entered for warehousing, notwithstanding that they could not lawfully be imported as merchandise.

This is subject to subsection (2) below.â€

Power to make regulations about stores

3

In CEMA 1979, after section 60 insert—

“60A Power to make regulations about stores

(1)     The Commissioners may by regulations make provision in relation to goods for use on a ship or aircraft as stores.

(2)     The provision that may be made by regulations under subsection (1) includes—

(a)     provision permitting, in specified circumstances, goods to be shipped or carried as stores without payment of duty or on drawback;

(b)     provision requiring authorisation to be

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