Section 46Z9B(4)

For the purposes of paragraphs (1) and (2), a person supplying or delivering the goods concerned by ship includes a person who owns, controls, charters or operates a ship— on which those goods are being carried; or from or to which those goods are being transferred.

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Source: legislation.gov.uk · retrieved 2026-08-30 · Text as consolidated on 2026-05-20; changes after this date are not shown.