SCHEDULE 5AMENDMENTS OF ENACTMENTS AND INSTRUMENTS

PART IIINSTRUMENTS

The Channel Tunnel (Customs and Excise) Order 1990

17

Paragraph 5 of the Schedule is amended—

a

in sub—paragraph (1) by substituting for the word “vehicle” the words “through train” and for the words “a vehicle entering Northern Ireland by land” the words “a ship arriving at a port from a place outside the United Kingdom”; and

b

in sub—paragraph (2) by substituting for the word “vehicle” the words “through train” and for the words “a vehicle which has crossed the boundary into Northern Ireland” the words “a ship carrying goods arriving in or over United Kingdom waters, and in relation to such a vehicle the reference to the master of such a ship shall be construed as a reference to the person in charge of the vehicle”.