Finance Act 2005

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.”.