Finance Act 2005

Amendment of section 109 (warehousing) of Finance Act 2001.

91.— Section 109 of the Finance Act 2001 , is amended by inserting the following after subsection (7):

“(8) Excisable goods shall not be considered as having departed from a suspension arrangement until they have been removed from the warehouse where they are held under such an arrangement.

(9) This section does not apply to coal within the meaning of section 94 of the Finance Act 1999 .”.