20 Interpretation, etc
Finance Act 1994 (1994 c 9) | Legislation

Chapter III
Customs: Enforcement Powers

20  Interpretation, etc

(1)     This Chapter applies to any person carrying on a trade or business which consists of or includes any of the following activities—

(a)     importing or exporting any goods of a class or description subject to a duty of customs (whether or not in fact chargeable with that duty);

(b)     producing, manufacturing or applying a process

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