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23. The Schedule is amended by inserting after paragraph 12—
“12A. In section 59(1) (restrictions on putting export goods alongside for loading)—
(a)in construing the references in section 59(1) to shipment for exportation and in section 59(2)(a) to loading for exportation regard shall be had to paragraph 9 above; and accordingly
(b)references in section 59(2) to a ship or aircraft shall be construed as including references to a vehicle.”.
Section 59 was amended by the Finance Act 1981, section 10(2) and Schedule 7, Part II, paragraph 3.
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