Finance (Miscellaneous Provisions) Act, 1958

Application of certain provisions.

12.—(1) Where the provisions of section 8 of the Finance Act, 1919 , would, in the case of goods referred to in subsection (8) of section 11 of this Act which were consigned from, and produced or manufactured in, the airport, have applied to the goods if they had been consigned from, and produced or manufactured in, the United Kingdom or the Dominion of Canada, those provisions and the regulations relevant thereto shall apply to the goods as if they had been so consigned and so produced or manufactured.

(2) Where the provisions of section 8 of the Finance Act, 1919 , would, in the case of goods consigned from the airport, not being goods referred to in subsection (8) of section 11 of this Act, have applied to the goods if they had been consigned from the United Kingdom or the Dominion of Canada, those provisions and the regulations relevant thereto shall apply to the goods as if they had been so consigned.

(3) Where any provisions of the Finance (Agreement with United Kingdom) Act, 1938 , would, in the case of goods referred to in subsection (8) of section 11 of this Act which were manufactured in the airport, have applied to the goods if they had been manufactured in the United Kingdom or Canada, those provisions and the regulations relevant thereto shall apply to the goods as if they had been so manufactured.