Customs (Import Deposits)
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finishes of the boilers or propelling machinery of ships, or of the accessories of such boilers and machinery,
but subject (in cases under both paragraph (a) and paragraph (b)) to uch conditions and restrictions as the Commissioners may think fit 5 to impose for the purpose of securing that the deposit is paid if the goods are disposed of or used in a way not qualifying for remission under this paragraph.
(2) Sub-paragraph (1)(a) of this paragraph shall not apply in relation to any ship of a description which is not for the time being included 10 in Schedule I to this Act, and if the boilers or propelling machinery, or accessories thereof, in which goods qualifying for remission under sub-paragraph (1)(b) of this paragraph have been used as components or parts are used in a ship of a description which is not for the time being included in Schedule 1 to this Act, the deposit remitted in respect 15 of those goods under this paragraph shall again become payable.
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(3) In this paragraph " registered shipbuilding yard means premises constituting such a yard for the purposes of the Import Duties Act 1958 or any shipbuilding yard in the Isle of Man.
Goods intended for use in building, repairing or servicing aircraft or for tests or experiments
2.-(1) The Commissioners may remit the import deposit payable in respect of any goods—
(a) if satisfied that it is intended to use them as components or parts of any aircraft of a maximum total weight exceeding 18,000 pounds in the course of building, repairing, refitting, maintaining or servicing the aircraft, or
(b) if and so far as the relief appears to the Commissioners to be necessary or expedient with a view to conforming with an international agreement relating to the importation of materials, parts or components to be subjected to tests or experiments in the course of designing or developing a type of aircraft of a maximum total weight exceeding 18,000 pounds,
but subject to such conditions and restrictions as the Commissioners 35 may think fit to impose for the purpose of securing that the deposit is paid if the goods are used in a way not qualifying for remission under this paragraph.
(2) A maximum total weight for the purposes of this paragraph is that authorised in the certificate of airworthiness in force in respect 40 of the aircraft or, if there is no such certificate in force, is that
ascertained in such manner as the Commissioners may direct.
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Goods intended for export
3.—(1) The following provisions, that is to say—
(a) section 7 of the Import Duties Act 1958 (exemption of particular
importations intended for export),
SCH. 2
1958 c. 6.
(b) section 1 of the Finance Act 1966 (relief conducing to export 1966 c. 18.
of goods),