339 Approval of aerodromes
Finance (No 2) Act 2023 (2023 c 30) | Legislation

Management of customs and excise

339  Approval of aerodromes

(1)     CEMA 1979 is amended as follows.

(2)     After section 20(A) insert—

“20B Approval of aerodromes

(1)     The Commissioners may approve an aerodrome for the purposes of the customs and excise Acts.

(2)     In any case where they consider it would facilitate the administration, collection or enforcement of any duty of customs, the Commissioners may by regulations—

(a)     specify conditions which must be met before an approval is granted, or

(b)     specify other conditions

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