Finance Act 2005
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Amendment of section 2 of Customs and Excise (Miscellaneous Provisions) Act 1988. |
96.— Section 2 of the Customs and Excise (Miscellaneous Provisions) Act 1988 is amended by inserting the following after subsection (8): | |
“(9) In this section ‘vehicle’ means a mechanically propelled vehicle or any other conveyance, and includes any container, trailer, tank or any other thing, which— | ||
(a) is or may be used for the storage of goods in the course of carriage, and | ||
(b) is designed or constructed to be placed on, in or attached to any such vehicle or other conveyance.”. |