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Legislation
Finance (No. 2) Act 1992

Crossheading Abolition of fiscal frontiers etc.

  • Section 1 Powers to fix excise duty point.
  • Section 2 Power to provide for drawback of excise duty.
  • Section 3 Protection of revenues derived from excise duties.
  • Section 4 Enforcement powers.
  • Section 5 Controls of persons entering the United Kingdom.
  1. Abolition of fiscal frontiers etc.
  2. Controls of persons entering the United Kingdom.

Section 5 | Controls of persons entering the United Kingdom.

From legislation.gov.uk

(1)In section 78 of the Customs and Excise Management Act 1979 (controls of persons entering or leaving the United Kingdom), after subsection (2) there shall be inserted the following subsection —

(2A)Subject to subsection (1A) above, where the journey of a person arriving by air in the United Kingdom is continued or resumed by air to a destination in the United Kingdom which is not the place where he is regarded for the purposes of this section as entering the United Kingdom, subsections (1) and (2) above shall apply in relation to that person on his arrival at that destination as they apply in relation to a person entering the United Kingdom.

(2)This section shall come into force on 1st January 1993.

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