Finance Act, 1969

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Application of Customs Acts, etc., to hovercraft.

40.—(1) The provisions of the Customs Acts and instruments made thereunder and of the Statutes which relate to the duties of excise and instruments made thereunder shall, subject to any modifications made therein by regulations under subsection (2) of this section, apply to hovercraft as if references in those provisions to ships, boats and vessels included references to hovercraft.

(2) The Minister for Finance may by regulations make such provision as appears to him to be requisite or expedient for all or any of the following purposes:—

(a) modifying any of the provisions referred to in subsection (1) of this section in relation to hovercraft and to persons, goods, mails, stores and baggage carried therein, disembarked or unladen therefrom or embarked or laden thereon;

(b) applying any of the provisions referred to in subsection (1) of this section, subject to such modifications as he considers appropriate and specifies in the regulations, in relation to hoverports.

(3) In this section—

“hovercraft” means a vehicle which is designed to be supported when in motion on a cushion of air; and

“hoverport” means any place which is designed to be used for the arrival and departure of hovercraft.