14. The Schedule is amended by inserting after paragraph 3—U.K.
“3A. In section 31(1)(1) (control of movement of goods to and from inland clearance depot, etc.) the reference to the place of importation shall be construed as including a reference to a customs approved area in France.”.
Commencement Information
I1Sch. 5 Pt. II para. 14 comes into force at 2.8.1993 (as notified in the London, Edinburgh and Belfast Gazettes dated 6.8.1993), see art. 1
Section 31 was amended by the Finance Act 1981 (c. 35), section 10(2) and Schedule 7, Part II, paragraph 1(1) to (4), and by the Finance Act 1984 (c. 43), section 8 and Schedule 4, Part II, paragraph 2.